Farmington 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. Direct materials.. Direct labor........ Manufacturing overhead.... 6,000 units $195,000 $113,400 $913,200 7,000 units $227,500 $132,300 $931,700 The best estimate of the total cost to manufacture 6,300 units is closest to: A. $1,162,350 B. $1,282,680 C. $1,222,515 D. $1,242,570 laci Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $133.60 per unit. Sales volume (units) Cost of sales ......... Selling and administrative costs 4,000 $383,600 $124,400 5,000 $479,500 $136,000 The best estimate of the total contribution margin when 4,300 units are sold is: O A. $162,110 B. $112,230 OC. $28,380 D. $45,150 Maintenance costs at a Whetsel Corporation factory are listed below: Machine-Hours 3,135 3,095 3,133 March April May June July August September 3.157 3,065 3,076 Maintenance Cost $48,340 $47,993 $48,345 $48,548 $47,733 $47,830 $47,880 $48,247 $48,014 3,084 October........ November ....... 3,125 3,098 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: O A. $15.48 per machine-hour; $48,103 per month O B. $8.81 per machine-hour; $20,718 per month OC. $8.86 per machine-hour; $20,577 per month OD. $0.11 per machine-hour; $48,192 per month