Cost per cost per Unit Period Direct materials $ 5.00 Direct labor $ 2.90 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $21,000 Sales commissions $ 1.00 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 7,500 of 4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $53,400 $31,600 $35,600 $36,600 125 B Next > Kavin Corporation uses a predetermined overhead rate base on machine-hours that it recalculates at the beginning of each year. The company has provided the following data for the most recent year. Predetermined overhead rate $ 23.60 per machine-hour Estimated total fixed manufacturing overhead from the beginning of the year $708,000 Estimated activity level from the beginning of the year 30,000 machine-hours Actual total fixed manufacturing overhead $752,000 Actual activity level 28, 100 machine-hours The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to Multiple Choice $663.160 5708,000 $44,000 $704.373 Cost per Period $121,500 Cost per Unit Direct materials $6.80 Direct labor $4.15 Variable manufacturing overhead $1.65 Fixed manufacturing overhead Sales commissions $1.00 Variable administrative expense $0.50 Fixed selling and administrative expense 1 10,000 units are produced, the total amount of manufacturing overhead cost is closest to $ 40,500 Multiple Choice $162,000 $150,000 $138,000 $186.000