Fixed costs are $3600000 and the unit contribution margin is $100. What is the break-even point? 9000 units $3600000 36000 units $9000000 Sunland Company developed the following data for the current year: Beginning work in process inventory Direct materials used Actual overhead Overhead applied Cost of goods manufactured Total manufacturing costs $ 236000 208000 176000 184000 1000000 956000 How much is Sunland Company's direct labor cost for the year? $800000 $328000 $608000 $564000 Vaughn Manufacturing manufactures customized desks. The following pertains to Job No. 978: Direct materials used Direct labor hours worked Direct labor rate per hour Machine hours used Applied factory overhead rate per machine $19450 360 $15.00 300 hour $22.00 What is the total manufacturing cost for Job No. 978? $29650 $31450 $34750 $32950