2.3 Variable S&A Variable S&A average cost per unit: Variable selling and administrative expenses for Organic Bone, are the costs that are included in the variable column and the Period S&A column of item 1 in the Packet. Identify all the variable selling and administrative expenses from the table in item 1 of the Packet and calculate the average cost per unit for variable selling and administrative expense for Organic Bone. Include your answer below and in the table of item 2 in the Packet. Round your answer showing 2 decimal places. Numeric Response 1. Organic Bone's Costs to produce and sell 107,000 units with sales price of $6 per unit: Direct labor $118,000 Advertising $ 50,000 Factory supervision $ 40,000 Property taxes, factory building $ 3,500 Sales commissions $ 80,000 Insurance, factory $ 2,500 Depreciation, administrative office equipment $ 4,000 Lease cost, factory equipment $ 12,000 Indirect materials, factory (coloring, staples) $ 6,000 Depreciation, factory building $ 10,000 Administrative office supplies (billing) $ 3,000 Administrative office salaries $ 60,000 Direct materials used (hides, chemicals) $ 94,000 Utilities, factory $ 20,000 $503,000 Cost Behavior Period Product Variable Fixed S&A Direct Indirect 118,000 118,000 50,000 50,000 40,000) 40,000 3,500) 3,500 80,000 80,000 2,5001 2,500 4,000 4,000 12,000 12,000 6,000 6,000 10,000 10,000 3,000 3,000 60,000 60,000 94,000 94,000 20,000 20,000 321,000 182,000 197,000 212,000 94,000