Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: 10,300 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 90 71 4 12 $360,500 $813,700 There were no beginning or ending inventories. The absorption costing unit product cost was: Multiple Choice $161 per unit $200 per unit O $165 per unit $291 per unit A company produces a single product Variable production costs are $13.90 per unit and variable selling and administrative expenses are $4.90 per unit. Fixed manufacturing overhead totals $55,000 and fixed selling and administration expenses total $59.000. Assuming a beginning inventory of zero. production of 5,900 units and sales of 4.550 units, the dollar value of the ending inventory under variable costing would be: Multiple Choice $18765 $30.915 O $25,380 $12.150 O Delisa Corporation has two divisions: Division L and Division Q. Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Division L $475,000 $179,000 279,560 93,080 195,440 85,920 117,740 32, 340 77,700 $ 53,580 45,700 $ 32,000 Division o $ 296,000 186,480 109,520 85,400 $ 24,120 The break-even in sales dollars for Division Q is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice O $281,180 $230.811 $208.095 O $390,880