39. Empresas Tu Pan produces and sells 1,000,000 pounds of bread monthly. Its variable costs are $ 0.50, this includes S 0.10 of sellers commissions. Other variable administrative costs total $ 0.15. Its fixed costs per unit produced are $ 0.25 per month and $ 50,000 for administrative expenses per month. The fixed annual cost of this company will be: (a) $ 1,050,000 (b) $ 3,000,000 (c) $3,600,000 (d) $ 300,000. 40. The ACCO Company is dedicated to the manufacture of Robots for housework. The costs incurred in May are presented below: Direct labor $ 20,000 Depreciation - Factory Equipment 5,000 Sales commissions 10,000 Directly used materials 60,000 Rental-sales office 20,000 Indirect labor 8,000 President salary 10,000 Light and water - manufactures 3,000 At the beginning of May there was no production in process. 100 robots were started and finished. What is the cost per unit of the Robot? (a) $ 960 (b) $ 1,060 (c) $ 1,260 (d) S 1,360