Edal Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

Production volume $5,000$ units $6,000$ units

Direct materials $ $266,500$ $ $319,800$

Direct labor $ $52,000$ $ $62,400$

Manufacturing overhead $ $748,500$ $ $769,200$

The best estimate of the total variable manufacturing cost per unit is: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$ $$20\mathrm{.}70$

$$ $$84\mathrm{.}40$

$$ $$63\mathrm{.}70$

$$ $$53\mathrm{.}30$

$30)$Maintenance costs at a Straiton Corporation factory are listed below:

Machine$-$Hours Maintenance Cost

March $3,627$ $ $54,384$

April $3,588$ $ $53,980$

May $3,637$ $ $54,453$

June $3,638$ $ $54,491$

July $3,572$ $ $53,843$

August $3,611$ $ $54,196$

September $3,644$ $ $54,550$

October $3,609$ $ $54,181$

November $3,669$ $ $54,767$

Management believes that maintenance cost is a mixed cost that depends on machine$-$hours. Use the high$-$low method to estimate the variable and fixed components of this cost. Compute the variable component first and round off to the nearest whole cent. Compute the fixed component second and round off to the nearest whole dollar. These estimates would be closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$ $$0\mathrm{.}10$ per machine$-$hour; $$54,382$ per month

$$ $$9\mathrm{.}12$ per machine$-$hour; $$21,309$ per month

$$ $$15\mathrm{.}00$ per machine$-$hour; $$54,316$ per month

$$ $$9\mathrm{.}53$ per machine$-$hour; $$19,801$ per month