7Sparks Company produces and distributes wo types of garden sculptures, Plain and Fancy. Budgeted cost and activity for each of its three activity cost pools are shown below. The company plans to produce and sell 64,000 plain units and 49,150 fancy units Badgeted Activity Activity Cost Pool Cost Packaging Plain $360.000 70.000 finished 130,000 finished $262,500 140,000 total parts euts Material handlin Production 210,000 total parts 20 total sctups $125,0005 total setups Compute the approximate overhead cost per unit of Plain under activity-based costing. 18) The Haskins Company manufactures and sells radios. Each radio sells for $23.75 and the variable cost per unit is $16.25. Haskin's total fixed costs are $25,000, and budgeted sales are 8.000 units. What is the contribution margin per unit? A $7.50 B. $16.25 C. $60,000 D. $1.25 E. $23.75