Eddins 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 4,000 units - 5,000 units Direct materials $89,200 $111,50060 Direct labor $64,400- $80,500te Manufacturing overhead $292,800- $314,500te The best estimate of the total variable manufacturing cost per unit is: (a $21.70- $60.10- (c) $88.40- (d) None of the above.~ Worker recreational facilities is an example of a cost that would ordinarily be considered as:- (a Unit-level.~ ( b ) Batch-level. Product-level.~ (d) Organization-sustaining.~ STt Yoshihara Corporation produces a single product and has the following cost structure:- Number of units produced each year 4,000- Variable costs per unit: Direct materials $62+0 Direct labore $71-e Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead $228,000-~ Fixed selling and administrative expense $96,000- The absorption costing unit product cost is: (a) $133- (b) $140- (c) $197- (d) None of the above.~