a hardwooding company makes flooring for homes and businesses. They reported the following financial information for the previous period.

Direct materials- 2200 board feet- $2 per board food

direct labor- 80 hours- $25 an hour

variable moh- $1 per direct labor cost incurred

production manager salary- 2250

accounting manager salary- 1750

factory rent- 2500

admin rent- 1500

depreciation- 2500

total board feed produced in the period- 1800

what would the per unit cost of board foot inventoried under variable costing?

6.47

3.96

4.67

8.69

Which one should be classified as variable manufacturing overhead cost

depreciation on factory machine

annual insurcance premium paid for factory workers

wages paid to assembly line workers

utility costs paid for production