In the cost equation TC = F + vx, v is best described as the: Fixed cost per unit variable cost per unit total variable cost total fixed cost The cost of the manufacturing direct labor will be treated as an expense on the income statement when the resulting payroll costs are paid payroll costs are incurred products are completed products are sold Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials $45,00 Direct labor 35,00 Variable overhead 33,00 Fixed overhead 30,00 Total $143,00 Crayola Technologies Inc. has contacted Rubium with an offer to sell 5,000 of the subassemblies for $135.00 each. Rubium will eliminate $85,000 of fixed overhead if it accepts the proposal. What are the relevant costs for Rubium? $480,000 $485,000 $650,000 $800,000