47. For Product Z, direct materials, direct labor, and variable manufacturing overhead total $40 per unit. In addition variable selling expenses are $10 per unit and fixed costs total $500,000. Total units expected to be produced are 25,000 . Desired profit is $15 per unit. What is the minimum sale price that should be charged? A. $65 B. $75 C. $85 D. $50 E. $55 48. Company A uses time-and-material pricing. Product E requires 2 hours of labor per unit. The labor rate is $30 per hour. Materials cost $80 per unit. The materials loading charge ratio is 50%. What is the minimum sale price that should be charged? A. $60 B. $140 C. $170 D. $180 E. $150