i Dobo Inc. produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 6,000 units, are as follows: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead The fixed overhead costs are unavoidable. $4.00 $4.00 $3.00 $1.00 The fixed overhead costs are unavoidable. Assuming no other use for its facilities, what is the highest price per unit that Dobo should pay for the part? 1) $8 2) $5 3) $11 4) $12 Montreal Industries Inc. had the following activities during the year: Direct materials used Manufacturing overhead $178,000 Direct manufacturing labour 40,000 30,000 Ending work-in-process inventory 8,000 Beginning work-in-process inventory 0 Ending finished goods inventory 40,000 Beginning finished goods inventory 60,000 What is Montreal's cost of goods sold during the year? 1) $200,000 2) $232,000 3) $260,000 4) $240,000