a $180,000 6 $370,000 $250.000 d 5190.000 QUESTION 24 Friday Night loc manufactures high-qualty 5-liter boxes of wine which a selis for S14 per box Below is some information related to Friday Night's capacity and budgeted fixed manufacturing costs for 2019. Hours of Production Boxes per Day per Hour Days of Production per Period Budgeted Fixed Manufacturing Overhead per Period Denominator Level Capacity Concept 362 310 310 310 300 250 175 200 22 16 16 16 $2,500,000 $2,500,000 $2,500,000 $2,500,000 Theoretical capacity Practical capadly Normal capacity Master budget capacity Production during 2019 was 990,000 boxes of wine, with 15,000 remaining in ending inventory at 12/31/19. Actual variable manufacturing costs were $1,762200 (there are no variable cost vanances) Actual fixed manufacturing overhead costs were $2,500,000, the same as budgeted What is the total cost per unit (box of wine) when master budget capacity is used? a $466 6 $430 c $380 $283