) A manufacturer reportsthe following costs to produce 10,0r of19 operations: Direct materials, S10 per unit, Direct labor, S6 per unit, Variable overhead. $70,000, and Fixed overhead, s120,000. The total product cost per unit under variable costing is: A) $23 per unit. B) $17 per unit. C) $28 per unit. D) S16 per unit. E) S35 per unit. 20) A target income refers to: 20)- A) Income planned for a future period. B) Income only in a multiproduct environment. C) Income at the minimum contribution margin. D) Income at the break-even point. E) Income from the most recent period 21 21) Trago Company manufactures a single product and has a JIT policy that ending inventory must equal 5% of the next month's sales. It estimates that May's ending nventory will consist of 14,000 units. June and July sales are estimated to be 280.000 and 290,000 units, respectively. Compute the number of units to be produced that would appear on the company's production budget for the month of June. B) 280,000. ) )294,500. D 290,000. E) 280,500. A) 266,000 22) 22) Geneva Company manufactures dolls that are sold to various customers. The company works at full capacity for half the year to meet peak demand, and operates at 80% capacity for the other half of the year. The following information is provided: 600,000 units $35 unit $20/unit Selling price Variable manufacturing costs Fixed manufacturing costs Variable selling and administrative costs Fixed selling and administrative costs 6/unit Geneva receives a purchase order to make 5,000 dolls as a one-time event. The good new this order is during a period when Geneva does have excess capacity. What is the lowest s price Geneva should accept for this purchase order? D) $35.00 B) $23.50 C)$29.50 A) $26.00