30. A manufacturing company that produces a single product has provided the following data con cerning its most recent month of operations: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead 8,900 8,500 400 26 25 Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead 249,200 $ 17,000 Fixed selling and administrative expense What is the variable costing unit product cost for the month? A) $59 per unit B) $83 per unit C) $87 per unit D) $55 per unit 31. Seventy percent followi the company t of Pitkin Corporation's sales are collected in the month of sale, 20% in the month ing sale, and 10% in the second month following sale. The following are budgeted sales data for March April anuary S200,000 $300,000 350,000 S250,000 February Budgeted sales Total budgeted cash collections in April would be: A) $175,000 B) $275,000 C) $70,000 D) $30,000 32. Parwin Corporation plans to sell 23,000 units during August. If the company has 8,000 units on hand at the start of the month, and plans to have 9,000 units on hand at the end of the month, how many units must be produced during the month? A) 24,000 B) 22,000 C) 32,000 D) 31,000