1.Walsh Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.35
Direct labor	$	3.75
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	15,000
Sales commissions	$	0.50
Variable administrative expense	$	0.55
Fixed selling and administrative expense				$	4,500

If 4,000 units are sold, the variable cost per unit sold is closest to:

Select one:

a.$12.65

b.$11.60

c.$14.60

d.$16.55

2.Walsh Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Walsh for last year:

Cost of clay used in production	$101,000
Wages paid to the workers who paint the figurines	$29,000
Wages paid to the sales manager's secretary	$37,000
Cost of junk mail advertising	$34,000

What is the total of the direct costs above?

a.$130,000.00

b.$167,000.00

c.$201,000.00

d.$66,000.00