For Chapter 10 (Relevant Costing - Make vs. Buy) Questions: Historical Costs unit Q 30,000 DM 6.70 201,000 DL 7.30 219,000 OH 8.00 240,000 selling expense 4.50 135,000 admin expense 2.60 78,000 total expense 29.10 873,000 Assume OH is 75% variable and 25% fixed Assume Selling Expense is 2/3 variable and 1/3 fixed Assume Admin Expense if 50% variable and 50% fixed