51....A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced 4,450 Units sold 4,350 Units in ending inventory 100 Variable costs per unit: Direct materials $ 50 Direct labor $ 52 Variable manufacturing overhead $ 15 Variable selling and administrative $ 13 Fixed costs: Fixed manufacturing overhead $ 93,450 Fixed selling and administrative $ 43,500 What is the variable costing unit product cost for the month? 52....Farron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $172 Units in beginning inventory 0 Units produced 9,700 Units sold 9,300 Units in ending inventory 400 Variable costs per unit: Direct materials $33 Direct labor $75 Variable manufacturing overhead $21 Variable selling and administrative $25 Fixed costs: Fixed manufacturing overhead $145,500 Fixed selling and administrative $10,300 What is the net operating income for the month under variable costing? 53.......Aberge Company's manufacturing overhead is 40% of its total conversion costs. If direct labor is $93,000 and if direct materials are $23,000, the manufacturing overhead is: 54.....At a sales volume of 32,000 units, Thoma Corporation's sales commissions (a cost that is variable with respect to sales volume) total $620,800. To the nearest whole dollar, what should be the total sales commissions at a sales volume of 30,100 units? (Assume that this sales volume is within the relevant range. 55......Salvadore Inc., a local retailer, has provided the following data for the month of September: Merchandise inventory, beginning balance $ 49,500 Merchandise inventory, ending balance $ 42,900 Sales $268,500 Purchases of merchandise inventory $138,700 Selling expense $ 18,800 Administrative expense $ 53,800 The net operating income for September was: 56..... Pong Incorporated's segmented income statement for the most recent month is given below. Total Store A Store B Sales $161,000 $67,400 $93,600 Variable expenses 59,608 29,656 29,952 Contribution margin 101,392 37,744 63,648 Traceable fixed expenses 68,800 18,100 50,700 Segment margin 32,592 $19,644 $12,948 Common fixed expenses 20,200 Net operating income $ 12,392 The marketing department believes that a promotional campaign for Store A costing $8,100 will increase sales by $16,000. If its plan is adopted, overall company net operating income should: