For the indicated units produced, Oliver, nv reported the costs shown below:

Units produced:		7,400		1,700
Total direct material:		$119,140		$27,370
Total direct labor:		$173,900		$39,950
Total manufacturing overhead:		$1,255,523		$1,094,213

Part A: Oliver, nv's variable manufacuring cost per unit for is closest to:

$67.90

$39.60

$16.10

$28.30

$51.80

Part B: Oliver, nv 's fixed manufacuring cost is:

$1,355,048

$1,046,103

$1,548,563

$1,161,533

Part C: at a level of 6,400 units, Oliver, nv's total manufacuring cost would be:

$4,372,830

$1,339,298

$2,856,064