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. Production volume 4,000 units 5,000 units Direct materials $89,200 $111,500 Direct labor S64,400 $80,500 Manufacturing overhead S292,800 $314,500 The best estimate of the total variable manufacturing cost per unit is: $21.70 (b) $60.10 (c) $88.40 (d) None of the above. (a) 9 Worker recreational facilities is an example of a cost that would ordinarily be considered as: Unit-level. (b) Batch-level. Product-level. (d) Organization-sustaining. (e) 10 Yoshihara Corporation produces a single product and has the following cost structure: Number of units produced each year 4,000 Variable costs per unit: Direct materials $62 Direct labor $71 Variable manufacturing overhead $7 Variable selling and administrative expense $6 Fixed costs per year: Fixed manufacturing overhead $228,000 Fixed selling and administrative expense $96,000 The absorption costing unit product cost is: S133 (b) $140 $197 (d) None of the above. (c)