Direct labor hours used Total cost of direct labor Number of good units produced 4,950 hours $53,460 9,000 units a. $3,960 (F) . $3,960 (U) e. $4,500 (U) d. $4,500 () 14. Tech Toys Company would like to measure his division's product quality by using halanced scorecard perspective. The company's manager wants to increase market share, the appropriate balanced seorecard perspective will be a. Customer. b. Learning and growth (employee). e. Internal business process. d. Financial (lnvester). In terms of cost behavior, indirect labor and Heat are classified as a. variable and fixed, respectively. b. fixed and mised, respectively. e. mixed and fixed, respectively. d. variable and mised, respectively. -15. 16. Given the following cost and activity observations for Notwen Company's maintenance costs, use the high-low method to caleulate Notwen's variable cost per unit. Cost Units Produced 25,000 35,000 28,000 January February March S130,000 180,500 151,100 a. $2.94 b. $7.03 C. $9.80 d. 55.05 17. Edward makes and sells frozen four-cheese pizzas, New York-style. The expected selling price is S18 per piza. The projected variable cost per pizza is $11. The estimated fixed costs per month are S15,000. Edward's contribution margin per pizza is (2 points ) a 0.61 b. 0.38 G 7.00 d. 0.64