18 Which of the following costs is a period cost for a manufacturing company? a. Controller's salary b. wages of machine operators c. insurance on factory equipment d. fringe benefits for factory employees Blazin-Boards Company plans to sell 10,000 snowboards at $400 each in the coming year. Product costs include: Direct Materials per snowboard $80 Direct Labor per snowboard $125 Variable overhead per snowboard $15 Total fixed factory overhead $800,000 Variable selling expense is a commission of 5% of sales price. Fixed selling & administrative expenses total $400,000. Calculate the: 19. Variable product cost per unit 20. Selling expense per unit 21. Total variable cost per unit 22. Contribution margin per unit 23. Contribution margin ratio 24. How many snowboards must Blazin-Boards sell to break even?