4. The Omega company only produces the product X. The estimated production of May, 2019 was 15.090 units Variable Costs: Raw material: $4,00 per part Direct Labor: $ 1,50 per part Electric energy bill: $ 0,30 per part Fixed Costs Rental: $ 9.020,00 per month Depreciation: $ 4.490,00 per month Indirect Labor: $ 7.330,00 per month Other fixed costs: $ 3.020,00 per month Due to a reduction in demand, the real production was 12.090 units in this month. So, the real costs were Variable Costs: Raw material: $ 45.000,00 for the whole production Direct Labor: $ 18.100,00 for the whole production Electric energy bill: $ 3.800,00 for the whole production Fixed Costs Rental: $ 9.020,00 per month Depreciation: $ 4.490,00 per month Indirect Labor: $ 7.330,00 per month Other fixed costs: $3.020,00 per month . Given those values, calculate the following: the variable cost per part and the fixed cost per part considering the first scenario with the estimated volumes the variable cost per part and the fixed cost per part considering the real produced volume * The results must be calculated up to the 5th decimal place (without rounding). Check the alternative that represents the variation between the estimated cost and the real cost for the total variable costs and total fixed costs (with Favorable or Unfavorable indication), respectively: Options Total Variable Costs Total Fixed Costs 1 0,22966 unfavorable 0,39707 favorable 2 0,26652 favorable 0,39236 unfavorable 3 0,30289 unfavorable 0,38773 favorable 0,24815 favorable 0,3947 unfavorable 0,26652 unfavorable 0,39236 favorable 6 0,28476 favorable 0,39002 unfavorable 0,30289 favorable 0,38773 unfavorable 0,28476 unfavorable 0,39002 favorable 0,22966 favorable 0,39707 unfavorable 0,24815 unfavorable 0,3947 favorable none is correct 4 5 7 00 9 10 11 4. The Omega company only produces the product X. The estimated production of May, 2019 was 15.090 units Variable Costs: Raw material: $4,00 per part Direct Labor: $ 1,50 per part Electric energy bill: $ 0,30 per part Fixed Costs Rental: $ 9.020,00 per month Depreciation: $ 4.490,00 per month Indirect Labor: $ 7.330,00 per month Other fixed costs: $ 3.020,00 per month Due to a reduction in demand, the real production was 12.090 units in this month. So, the real costs were Variable Costs: Raw material: $ 45.000,00 for the whole production Direct Labor: $ 18.100,00 for the whole production Electric energy bill: $ 3.800,00 for the whole production Fixed Costs Rental: $ 9.020,00 per month Depreciation: $ 4.490,00 per month Indirect Labor: $ 7.330,00 per month Other fixed costs: $3.020,00 per month . Given those values, calculate the following: the variable cost per part and the fixed cost per part considering the first scenario with the estimated volumes the variable cost per part and the fixed cost per part considering the real produced volume * The results must be calculated up to the 5th decimal place (without rounding). Check the alternative that represents the variation between the estimated cost and the real cost for the total variable costs and total fixed costs (with Favorable or Unfavorable indication), respectively: Options Total Variable Costs Total Fixed Costs 1 0,22966 unfavorable 0,39707 favorable 2 0,26652 favorable 0,39236 unfavorable 3 0,30289 unfavorable 0,38773 favorable 0,24815 favorable 0,3947 unfavorable 0,26652 unfavorable 0,39236 favorable 6 0,28476 favorable 0,39002 unfavorable 0,30289 favorable 0,38773 unfavorable 0,28476 unfavorable 0,39002 favorable 0,22966 favorable 0,39707 unfavorable 0,24815 unfavorable 0,3947 favorable none is correct 4 5 7 00 9 10 11