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During 2021. Company M produced 800 units and sold 750 units at $200 each. Company M also incurred the following costs: Direct Materials $10/unitVariable Selling and Administrative$6/unit Direct Labor $24/unitFixed Overhead $33,000 Variable Overhead$ 14/unitFixed Selling and Administrative $15,000 What is the unit product cost using Variable Costing? A. $48 B. 592 C. $54 D. $89.25 Stem Group LLC has the following information for the first quarter of 2021: Total Cash Collections: $4,000 Total Cash Disbursements: $7,000 Beginning Cash Balance: $2,000 Stem Group likes to start each quarter with at least $3,000 in beginning cash. Does Stem Group LLC need additional financing at the end of Q1? If yes, how much? A. Yes, $1,000 B. No. C. Yes, $4,000 D. Yes, 56,000