#15-16

15. Baker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product Production volume Direct materials Direct labor Manufacturing overhead $64.60 per unit 1,000 units 3,000 units $30.90 per unit $30.90 per unit $40.20 per unit $40.20 per unit per uni $33.80 The best estimate of the total variable manufacturing cost per unit is: A. $89.50 B. $18.40 C. $71.10 D. $30.90 16. Gambino Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $138.80 per unit 6,000 7,000 Sales volume (units) Cost of sales Selling and administrative costs 50600 5407 400 $418,60 $369 $430,500 The best estimate of the total monthly foxed cost is: A. $776,400 B. $340,200 C. $812,750 D. $849,100