1.) Vaughn Manufacturing sells its product for $60 per unit. During 2016, it produced 60000 units and sold 50000 units (there was no beginning inventory). Costs per unit are: direct materials $14, direct labor S15 and variable overhead S5. Fixed costs are: $720000 manufacturing overhead, and S90000 selling and administrative expenses. The per unit manufacturing cost under variable costing is S29 A. $46. S48 C. S34. D. 2.) Coronado Industries sells its product for S6100 per unit. Variable costs per unit are: manufacturing S3000, and selling and administrative, S50. Fixed costs are: $18000 manufacturing overhead, and $24000 selling and administrative. There was no beginning inventory at 1/1/15. Production was 20 units per year in 2015-2017. Sales were 20 units in 2015, 16 units in 2016, and 24 units in 2017. Income under absorption costing for 2016 is $14575. S4175. 9000. $10400 3.)Sheffield Corp.'s degree of operating leverage is 4.0. Warren Corporation's degree of operating leverage is 8.0. Warren's earnings would go up (or down) by increase (or decrease) in sales. as much as Sheffield's with an equal 4.0 times A. 2.0 times 3.0 C. 12.0 times D