1. Given the following table, calculate SixthZ's total variable costs per unit. Cost Category Direct Materials Direct Labor Variable Manufacturing Overhead Applied Variable Administrative Expenses Sales Commission Fixed Manufacturing Overhead Applied Fixed Selling & Administrative Expenses a. $50 b. $1,025 c. $125 d. $950 Cost Per Unit $650 $250 $15 $35 $75 $100 $40 2. Using the table below, calculate SixthZ's estimated manufacturing overhead for the year: Direct Materials $250,000 Direct Labor (@$25/hr) $300,000 Indirect Material $45,000 Indirect Labor $80,000 Office Administrative Expenses $40,000 Sales Commission $75,000 Factory Utilities $15,000 Other Manufacturing Overhead $20,000 Factory Insurance $30,000 Office Property Taxes $50,000 a. $145,000 b. $125,000 c. $240,000 d. $190,000