Gray Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q. 00:47:00 Direct material cost per unit of O Total estimated manufacturing overhead Total cost per unit of O Total estimated machine hours Direct labor cost per unit of o $ 26 $133,200 $ 104 222,000 MH $ 52 00:47:04 Multiple Choice O 82 MH per unit of a 0.60 MH per unit of Q. 0.67 MH per unit of Q. 35.10 MH per unit of Q. O 43 MH per unit of Q. A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: Activity Cost Pool Activity 1 Activity 2 Activity 3 Budgeted Cost $56,000 $ 71,000 $ 96,000 Budgeted Activity Product Al Product B2 2,000 5,600 3,040 5,560 8,000 1,600 Annual production and sales level of Product A1 is 9,280 units, and the annual production and sales level of Product B2 is 23,110 units. What is the approximate overhead cost per unit of Product A1 under activity-based costing? Multiple Choice 0 $7:37 0 $8.26 0 $10.00 0 $12.91 0 $4.46 Forrester Company is considering buying new equipment that would increase monthly fixed costs from $456,000 to $445,500 and would decrease the current variable costs of $60 by $15 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $1,140,000 and current break-even units are 11,400. If Forrester purchases this new equipment, the revised break- even point in dollars would be: $829,091. $1,140,000. $627,00. $1,450,909. $810,000. At Midland Company's break-even point of 9,100 units, fixed costs are $154,700 and variable costs are $518,700 in total. The unit sales price is