1/A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,000
Units sold	3,900
Units in ending inventory	100
Variable costs per unit:
Direct materials	$41
Direct labor	$43
Variable manufacturing overhead	$6
Variable selling and administrative	$4
Fixed costs:
Fixed manufacturing overhead	$84,000
Fixed selling and administrative	$39,000

What is the variable costing unit product cost for the month?

2/

Jefferson Company has a single product whose selling price is $ 140 per unit; the variable is $60 per unit and fixed expenses totaling $40,000. A total of 600 units were produced and sold last month. The company has no beginning or ending inventories.

Compute the margin of safety as a percentage of its sales.