45. (A) $12,300 (B) $13,500 (C) $46,800 (D) $48,000 42. A manufacturing company anticipates the following costs for the next year in the manufacture of 10,000 units of its sole product, operating at capacity: Direct materials $32,000 Direct labor 48,300 Variable overhead 12,900 Fixed overhead 29,000 Shipping 20,000 $142,200 The company expects demand to be strong and expects to sell up to 12,000 units next year at the market price of $17 per unit. Another company has offered to produce 2,000 units for the company, so that the company might satisfy the market demand for the product. To increase profits, which of the following is the maximum amount the company should be willing to pay per unit for the extra 2,000 units? (A) $12.22 (B) $14.22 (C) $15.00 (D) $17.00 43. Which of the following systems is used to sort and maintain the detailed data necessary to update records about fundamental business operations such as order entry, inventory control, accounts payable, accounts receivable, and payroll