Circetrax, Inc. has provided the following financial information for the year. Finished Goods Inventory Beginning balance, in units Units produced Units sold Ending balance, in units Production costs: Variable manufacturing costs per unit Total fixed manufacturing costs 620 1,400 1,500 520 $50 $33,600 What is the unit product cost for the year using absorption costing? O A. $72 O B. $74 OC. 865 OD. $104 lagan, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 700 units $120 per unit $50 per unit $15 per unit $6 per unit $17,400 per year $5 per unit $17.000 per year What is the ending balance in Finished Goods Inventory using variable costing if 450 units are sold? O A. $12,500 OB. $5.250 OC. $16,250 OD. $17.750 Click to select your answer Pathways Careers, Inc. has two products-Resume Reader and Cover Letter Cure. Financial data for both the products follow Resume Cover Letter Reader Cure Units sold 2,100 units 800 units Sales price per unit $700 $1,100 Variable manufacturing cost per unit 300 Sales commission (% of sales) 5% Pathways has two sales representatives-Curtis Muller and Willow Brown Each sales representative sold a total of 1,450 units during the month of March Curtis had a sales mix of 80% Resume Reader and 20% Cover Letter Cure Willow had a sales mix of 70% Resume Reader and 30% Cover Letter Cure. Based on the above information, calculate Willow's total contribution to company profits 650 O A. $356,265 O B. $528,090 OC. $601,750 OD. S171,825