8 Eddins Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. e Production volume Direct materials Direct labor Manufacturing overhead 4,000 units 5,000 units $89,200 $111,500 $64,400 $80,500 $292,800 $314,500 The best estimate of the total variable manufacturing cost per unit is: (a) $21.70 (b) $60.104 $88.40 (d) None of the above. 9 Worker recreational facilities is an example of a cost that would ordinarily be considered as: (a) Unit-level. (b) Batch-level. Product-level. (d) Organization-sustaining.' 10 Yoshihara Corporation produces a single product and has the following cost structure: Number of units produced each year Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expense- 4,000 fe $624 $7144 $744 $6e CCCC $228,000 A $96,000++ The absorption costing unit product cost is: (a) $1334 (b) $140 (C) $197 (d) None of the above. K