36) Harris Corporation produces a product. Last year, Hannis manufactuluu single year were as follows: and sold 13.000 units. Production costs for the $153,000 $110,500 Direct materials $204,000 Direct labor 255.000 Variable manufacturing overhead Fixed manufacturing overhead Sales were $780,000 for the year, variable selling and administrative expenses were S88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labor is a variable cost. Under variable costing, the company's net operating income for the year would be: A) S108,000 higher than under absorption costing $108,000 lower than under absorption costing $60,000 lower than under absorption costing 37 Rollison Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Total Company Retail Division Wholesale Division $545,000 $278,000 S267,000 Sales $66,720 $80,100 Variable expenses SI46,820 $115,000 S267,000 $152,000 Traceable fixed expenses The common fixed expenses of the company are $76,300. The Wholesale Division's break-even sales in dollars is closest to: $469,884 A) S273,286 Steeler Corporation is planning to sell 100,000 units for S2.00 per unit and will break 38 even at this level of sales. Fixed expenses will be $75,000. What are the company's variable expenses per unit? $0.75 A)$1.00 16