27. Maxwell Company has total expenses of $23,000 when production level is 1,000 units and $28.000 when production level is 2,000 units. The best estimate of the variable cost per unit for Maxwell Company is: A. $5.00 23000 B. $2.00 C. $0.20 1000 23 19 D. SO.846 20000 4 28. Lara Company has budgeted the following credit sales during the current year: September, $25,000: October, S36,000: November, $30,000; December, $32,000. Experience has shown that payment for the credit sales is received as follows: 60% in the month of sale. 30% in the first month after sale, and 10% in the second month after sale. How much cash will be received in December? A. $26,600 B. $31,200 C. $33,800 D. $31,800