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Bucky's Gym is a complete fitness center. Owner Bucky Beaver employs various fitness trainers who are expected to staff the front desk and to teach fitness classes. While on the front desk, trainers answer the phone, handle walk-ins and show them around the gym, answer member questions about the weight machines, and do light cleaning (wiping down the equipment, vacuuming the floor). The trainers also teach fitness classes (e.g., Pilates, spinning, body pump) according to their own interest and training level. The cost of the fitness trainers is $900 per month and $40 per class taught. Last month, 100 classes were taught. The unit labor cost is A) $9 B) $31 C) $40 D) $49 E) none of the above August was the month of highest activity level; total costs manufacturing overheads costs were $21,420; and the number of purchase orders were 600 . February was the month of lowest activity level; total costs manufacturing overheads costs were $18,060; and the number of purchase orders were 320 . Using the "high-low" method of cost estimation, the variable rate is per purchase order. A) $12.00 B) $35.70 C) $42.91 (rounded) D) $56.44 (rounded) E) none of the above Bucky's Gym is a complete fitness center. Owner Bucky Beaver employs various fitness trainers who are expected to staff the front desk and to teach fitness classes. While on the front desk, trainers answer the phone, handle walk-ins and show them around the gym, answer member questions about the weight machines, and do light cleaning (wiping down the equipment, vacuuming the floor). The trainers also teach fitness classes (e.g., Pilates, spinning, body pump) according to their own interest and training level. The cost of the fitness trainers is $900 per month and $40 per class taught. Last month, 100 classes were taught. The unit labor cost is A) $9 B) $31 C) $40 D) $49 E) none of the above August was the month of highest activity level; total costs manufacturing overheads costs were $21,420; and the number of purchase orders were 600 . February was the month of lowest activity level; total costs manufacturing overheads costs were $18,060; and the number of purchase orders were 320 . Using the "high-low" method of cost estimation, the variable rate is per purchase order. A) $12.00 B) $35.70 C) $42.91 (rounded) D) $56.44 (rounded) E) none of the above