1. Charlassier Corporation manufactures and sells laptop computers and uses standard costing. For the month of September there was no beginning inventory, there were 3,000 units produced and 2,500 units sold. The manufacturing variable cost per unit is $385 and the variable operating cost per unit was $312.50. The fixed manufacturing cost is $450,000 and the fixed operating cost is $75,000. The selling price per unit is $925. Required: Prepare the income statement for Charlassier Crporation for September under variable costing. (15 points) 2. Mountain Manufacturing Inc. ran its machines in March, a slow month, for 410 hours for a total cost of $63,000. In July, a peak month, the freezer ran for 756 hours for a total cost of $92,800. Required: a. What is the cost estimating equation for the department if hours of freezer use are used as the cost driver? (8 points) b. What is the estimated total cost at an operating level of 600 hours? (2 points)