4) Bilingsly Limited, a manufacturer of a variety of products, uses an activity-based costing system. Information from its systern for the year for all products follows: C Activity cost pool Assembly Inspection Packaging Total costTotal activity S584.2005 $341,700 $24,480 23,000 machine-hours 8,500 inspection-hours 1,600 | Orders Bilingsly Limited makes 450 of its product B63 per customer orders, which requires a total of 53 machine hours, 13 inspection hours, and 19 orders. Product B63 requires $45.70 in direct materials per unit and $58.20 in direct labor per unit. Product B63 sells for $265 per unit. If all 450 units are sold, what is the product (gross) margin in total for Product B63? (6 points) The HF Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. (6 points) Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during the year $8.00 $1.83 $4.45 $ 75,000 $ 80,000 500,000 150,000 Using variable costing, what is the operating income for last year