For the indicated units produced, Ramsey, LLC reported the costs shown below:

Units produced:		8,200		2,700
Total direct material:		$179,580		$59,130
Total direct labor:		$139,400		$45,900
Total manufacturing overhead:		$809,397		$703,797

Part A: Ramsey, LLC's variable manufacuring cost per unit for is closest to:

$58.10

$38.90

$21.90

$19.20

$36.20

Part B: Ramsey, LLC 's fixed manufacuring cost is:

$968,602

$651,957

$1,128,377

$808,827

Part C: at a level of 5,500 units, Ramsey, LLC's total manufacuring cost would be:

$1,647,611

$756,838

$1,202,224

$971,507