Armidale Manufacturing Ltd current production is 900 office chairs per year. For sale to the company's regular customers, per unit information for the year ending December 31 2016 are appended below: Direct materials $199 Direct manufacturing labor 29 Variable manufacturing overhead 59 Total variable manufacturing costs $287 Total fixed manufacturing overhead costs at current capacity per year = $351 00 The company's total current plant capacity for 2016 is 1900 office chairs per year Required: a. How much will a total production of 900 office chairs cost? What will be the per unit cost? b. How much will a total production of 1, 900 office chairs cost? Work out the per office chair cost if the company utilized/operated at 100% of its production capacity during 2016? c. Comment on the outcomes of 'a' and 'b' from the point of view of 'variable and fixed cost behavior'. Armidale Incorporation provides the following sets of information for 2016. Assume that each case (from 'a' to 'd') below is independent of other cases a. Merchandise Inventory Cost of purchases $211 Cost of sales $224 Opening balance $42 Closing Balance $? b. Direct Materials (DM) Opening balance $8 Closing balance $15 Purchases of DM $49 DM used $? c. Work-in-progress Inventory (WIP) Closing balance $23 Cost of goods manufactured $22 Opening balance $9? Total manufacturing costs $? d. Finished Goods Inventory (F.G) Cost of goods manufactured $63 Closing balance $21 Cost of goods sold $62 Opening balance $