53) Brannon Company manufactures ceiling fans and uses an activity-based costing system. Each ceiling fan has twenty separate parts. The direct material cost is $95 and each ceiling fan requires 2.5 hours of machine time to manufacture. Additional information is as follows: Cost Allocation Rate $ 0.08 7.20 0.35 2.70 Activity Materials handling Number of parts Machining Assembling Packaging Allocation Base Machine hours Number of parts Number of finished units What is the cost of materials handling per ceiling fan? D) $5.00 C) $6.00 A) $7.20 B) $1.60 54) The activity-based costing system improves the allocation of B) indirect manufacturing costs D) direct materials A) sales commissions C) direct labor 55) Which of the following costs remains the same irrespective of the changes in production? B) total variable costs D) total mixed costs A) total operating costs C) total fixed costs 56) McDaniel Company sells two products-J and B. McDaniel predicts that it will sell 7.200 units and 5,600 units of B in th e next period. The unit contribution margins are $2.85 and $6.30 respectively. What is the weighted-average unit contribution margin? A) $4.36 per product C) $7.75 per product B) $9.96 per product D) $4.58 per product