Coronado Industries produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials $ 50000 Direct labor 155000 Variable 70000 overhead Fixed overhead 175000 IF Coronado buys the part from an outside supplier, $40000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E? $90 O $55 $63 582 Peters, Inc. produces 3 products: P1, Q2, and R3. P1 requires 400 purchase orders, Q2 requires 600 purchase orders, and R3 requires 1000 purchase orders. Peters has identified an ordering and receiving activity cost pool with allocated overhead of $135000 for which the cost driver is purchase orders. Direct labor hours used on each product are 50000 for P1, 40000 for Q2, and 110000 for R3. How much ordering and receiving overhead is assigned to each product? P1 Q2 R3 $45000 $45000 $45000 $27000 $40500 $67500 $33750 $27000 $74250 $30375 $33750 $70875 Fixed costs are $700000 and the variable costs are 80% of the unit selling price. What is the break-even point in dollars? O $2800000 $875000 O $2362500 O $3500000