Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.80
Direct labor	$	3.50
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead			$	27,500
Sales commissions	$	1.40
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	7,700

If 12,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

• $21,000

• $53,300

• $48,500

• $27,500

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Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.80
Direct labor	$	4.00
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead				$	12,000
Sales commissions	$	0.80
Variable administrative expense	$	0.85
Fixed selling and administrative expense				$	5,700

If the selling price is $21.00 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

• $2.95

• $4.60

• $6.95

• $10.20