4) Hara Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $159.80 per unit. 6,000 7,000 Sales volume (units) Cost of sales Selling and administrative costs S 363,600 424,200 S 531,000 S 547,400 The best estimate of the total variable cost per unit is: A) $77.00 B) S60.60 C) S149.10 D) S138.80 5) Maintenance costs at a Straiton Corporation factory are listed below: Machine- Hours 3,627 Maintenance Cost S 54,384 S 53,980 s 54.453 S 54.491 53,843 54,196 S 54,550 S 54,181 S 54,767 March 3,637 3,638 ,572 3.611 3,644 3,609 3,669 May June August October November Management believes that maintenance cost is a mixed cost that depends on machine-hours. Use the high-low method to estimate the variable and fixed components of this cost. Compute the variable component first and round off to the nearest whole cent. Compute the fixed second and round off to the nearest whole dollar. These estimates would be closest to: A) S0.10 per machine-hour, $54,382 per month B) S15.00 per machine-hour, $54,316 per month C) $9.12 per machine-hour; $21,309 per month D) $9.53 per machine-hour; $19,801 per month 6) Deidoro Company has provided thefollowving data for maintenance cost Prior Year Curren Year Machine hours Maintenance cost 8,000 26,600 10,000 S 31,000 Maintenance cost is a mixed cost with variable and fixed components. The fixed and variable components of maintenance cost are closest to: A) $26,600 per year; $3.10 per machine hour B) $9,000 per year; $2.20 per machine hour C) $9,000 per year; $3.10 per machine hour D) S26,600 per year $2.20 per machine hour