B. RP, LH,KI C. KI,RP, LH D. LH, RP, KI 23. Oakland Corporation makes 30,000 motors to be used in the productions of its power lawn mowers. The average cost per motor at this level of activity is as follows: Direct materials. S9.50 Direct labor. $8.60 Variable manufacturing overhead. S3.75 Fixed manufacturing overhead. $4.35 This motor has recently become available from an outside decides not to make the motors, none of the fixed manufacturing overhead would be avoidable and there would be no other use for the facilities. If Oakland decides to continue making the