题目内容

The best estimate of the total variable manufacturing cost per unit is:

A. $82.00
B. $70.20
C. $56.70
D. $11.80

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The best estimate of the total monthly fixed manufacturing cost is:

A. $25,600
B. $114,400
C. $47,700
D. $69,800

The best estimate of the total variable manufacturing cost per unit is:

A. $22.10
B. $66.70
C. $88.80
D. $15.70

The best estimate of the total cost to manufacture 1,200 units is closest to:

A. $132,160
B. $121,920
C. $129,600
D. $137,280

What would be the average fixed inspection cost per unit at an activity level of 8,100 machine-hours in a month? Assume that this level of activity is within the relevant range.

A. $50.89
B. $24.30
C. $23.70
D. $32.96