Kingsport Containers Company makes a single product that is subject to wide seasonal variations in demand The compay uses a job-order costing system and computes plantwide predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs, by quarter, for the coming year are given below Quarter First SecondThird Fourth $240,00 $120,0 s 60,e00 $188,800 128,006e,000 30,00e 98,8ee Direct materials Direct Labor Manufacturing overhead Total manufacturing costs (a) $58e,eee $376,800 274,000 Number of units to be produced Total stnufac turing ost(375,600 125,400 228,80 196,ee0 160, eee s0,000 48,000 120, 009 3.63 4.78 6.85 ? Estimated unit product cost nagement finds the variation in quarterty unit product costs to be confusing and difficult to the problem lies with manufacturing overhead been asked to find a more appropriate way of assigning manufacturing work with It has been suggested that because it is the larges st element of total manufacturing cost Accordingly you have overhead cost to units of product Required 1. Assu cost per unit is sO.30, what must be the estimated total fixed ming the estimated vari able manufacturing overhead estmated unit product cost ufacturing overhead cost per quarter? from the first three quarters hold constant, what is the g the assumptions for the fourth quarter? it product cost to fluctuate from one quarter to the next? 3. What is causing the estimated un 4 Acciminn the Prev3 of 3 e here to search d+ 6 5 3 2 1