13. Radial Fuel Cells experienced the following costs in 2014 (Assume them costs in all years): Direct materials $6 per unit $5 per unit Direct labor Manufacturing Overhead Costs $2 per unit Variable $180,000 Fixed Selling & Administrative Costs Fixed selling Variable selling Fixed administrative $25,000 $1 per unit $20,000 During the year, the company manufactured 50,000 units and sold 43.000 units. Beginning inventory is zero. If net income for the year was $269,000 using full costing. what would net income be if the company used variable costing? a. $243,800 b. $269,000 c. $276,000 d. $468,800 14. Rogers Racers makes toy race cars that sell for $13 each with a variable cost of $6 per car. Annual fixed costs are $7,000. How much will profit increase if 550 more units are sold? a. $7,150 b. $3,850 c. $1,000 d. $3,300