answer Questions 18-21. The David Company, which manufactures office equipment, is ready to introduce a new he o portable copiers. The following copier data are available: Variable manufacturing cost. Variable selling and administrative cost.. Applied fixed manufacturing cost. Allocated fixed selling and administrative cost . $180 90 60 75 18. What price will the company charge if the firm uses cost-plus pricing based on variable manufacturing cost and a markup percentage of 220%? A. $396.00 B. $495.00 C. $576.00 D. $643.50 E. None of the answers is correct. 19. What price will the company charge if the firm uses cost-plus pricing based on total manufacturing cost and a markup percentage of 160%? A. $150. B. $384. C. $390. D. $624. E. None of the answers is correct. 20. What price will the company charge if the firm uses cost-plus pricing based on total variable cost and a markup percentage of 120%? A. $420. B. $459. C. $594. D. $672. E. None of the answers is correct. 21. What price willthe company charge if the firm uses cost-plus pricing based on total cost and a markup percentage of 40%? A. $462. B. $513. C. $567. D. $594. E. None of the answers is correct. 22. Cecil Plating Company reported a cost of goods manufactured of $520,000, with the firm's year-end balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively, If supplemental information disclosed raw materials used in production of $80,000, direct labor of $140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have been: A. $130,000. B. $10,000. C. $66,000. D. $390,000. E. None of the answers is correct