15) 15) Kinston Heating & Cooling uses job costing, Overhead is allocated to each job based on the number of labor hours spent on that job. For the current year, Kinston uses a predetermined OH rate of $15 per direct labor hour. In April, Kinston started and completed the following two jobs: Job 1104 $6,000 Job 1105 $9.000 Direct materials used Direct labor hours used 70 85 Kinston paid a $20-per-hour wage rate to employees who worked on these jobs. What is the total cost of Job 1104 A) $7,050 B) $7,400 C) $6,700 D) $8,450 16) 16) Total fixed costs for Randolph Manufacturing are $754,000. Total costs, including both fixed and variable, are $1,000,000 if 150,000 units are produced. The variable cost per unit is A) $11.69/unit. B) $5.03/unit C) $1.64/unit D) $6.67/unit