7 How Hard The Day, Ltd. provides the following information for the current period: Per unit: Per month: Sales price $295 Direct Materials Direct Labor $97 $39 Variable Factory OH $24 Fixed Factory OH $150,000 Variable Selling & Administrative $10 Fixed Selling & Administrative $122,000 Units Produced in the current period: 10,000 units Units Sold in the current period: 12,500 units The per unit product cost using absorption costing is: a. $172 b. $160 O c. $175 Od. $125 O e. $170 QUESTION 8 Protect Me, Inc. is a sports drink manufacturer that has provided the following information from its production budget: Jan. Feb. 28,000 29,400 Mar. 30,800 Budgeted number of bottles to produce Each finished bottle of requires 8 grams of raw material that costs $0.50 per gram. The firm desires that each month's raw materials ending inventory should equal 25% of the following month's budgeted materials. Assume that the raw material inventory as of January 1 is 56,000 grams. Calculate the budgeted materials cost for the month of January. O a. $112,000 Ob. $119,000 c. $110,600 Od. $113,400 e. $117,600