6) Under Lamprey Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Lamprey's transactions included the following: Direct materials issued to production Indirect materials issued to production Manufacturing overhead cost incurred Manufacturing overhead cost applied Direct labour cost incurred $90,000 8,000 125,000 113,000 107,000 Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for January? A) $318,000. B) $330,000. C) $322,000. D) $310,000. 7) A total of 30,000 units were sold last year. The contribution margin per unit as $2, and total fixed expenses were $20,000 for the year. This year, fixed expenses are expected to increase to $26,000, but the contribution margin per unit will remain unchanged at $2. How many units must be sold this year to earn the same operating income as was earned last year? A) 23,000 units. B) 33,000 units. C) 30,000 units. D) 13,000 units