Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced 7,200 6,900 300 Units sold Units in ending inventory Variable costs per unit: 30 Direct materials Direct labor 60 24 Variable manufacturing overhead Variable selling and administrative expense 24 Fixed costs: $194,400 Fixed manufacturing overhead Fixed selling and administrative expense $ 29,400 What is the unit product cost for the month under variable costing? Wedd Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $44,400; Supervising, $32,800; and Other, $21,300. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHs Batches (Processing) (Supervising) 16,800 Product 06 800 Product D 970 660 17,770 Total 1,460 What is the overhead cost assigned to Product 06 under activity-based costing? (Round your intermediate calculations to 2 decimal places.) Vandezande Inc. is considering the acquisition of a new machine that costs $461,000 and has a useful life of 5 years with no salvage value. The incremental net operating income and incremental net cash flows that would be produced by the machine are (gnore income taxes.): Incremental Incremental Net Operating Net Cash Flows Income $69,000 $75,000 $86,000 $49,000 $91,000 $149,000 $150,000 $181,000 $151,000 $153,000 Year 1 Year 2 Year 3 Year 4 Year 5 Assume cash flows occur uniformly throughout a year except for the initial investment The payback period of this investment is closest to