19) George Company has a relevant range of 150,000 units to 400,000 units. The company has tota fixed costs of $525,000. Total fixed and variable costs are 5612,300 at a production level of 175,000 units. The variable cost per unit at 300,000 units is A) 53.50. B) $3.00 C)$0.50 D) s0.29 20) Feathered Nests produces decorative birdhouses. The company's average cost per unit is $20.00 when it produces 2,000 birdhouses. If $4,800 of the total costs are fixed, what is the variable cost of producing each birdhouse? A) $2.40 B) $35,200 C) $20.00 D) $17.60 are $800,000. Total costs, including both fixed and variable, are $890,000 if 120,000 unitg are produced. The fixed cost per unit at 200,000 units would be A) $4.45/unit. B) $7.42/unit C)S4.00/unit D) $0.45/unit 22) Pennell Company gathered the following information for the year ended December 31, 20x9 Fixed costs Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative 5165,000 2,000 24,000 $113,00 39,000 48,000 During the year, Pennell produced and sold 75,000 units of product at a sale price of $6.50 per unit There was no beginning inventory of product on January 1,20Xx9 What is the contribution margin for the year ended December 31, 20x9? B) $209,500 C) $324,500 D) $287,500 A) $122,500 23) James Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs The company has two departments: Assembly and Sanding The Assembly Department uses a departmental overhead rate of $35 per machine hour, while the Sanding Department uses a departmental overhead rate of $20 per direct labor hour. Job 603 used the following direct labor hours and machine hours in the two departments Actual resultsrpartimem artment Direct labor hours used Machine hours used 10 The cost for direct labor is $30 per direct labor hour and the cost of the direct materials used by Job 542 is $1,400 What was the total cost of Job 542 if James Industries used the departmental overhead rates to allocate manufacturing overhead? C) $2,170 B) $2,240 A) $1,850