Lighter Incorporated planned and manufactured $430,000$

units of its single product in $2022,$ its first year of

operations. Variable manufacturing costs were $$56$ per unit

of production. Planned and fixed manufacturing costs were

$$830,000.$ Marketing and administrative costs $($all fixed$)$

were $$630,000$ in $2022.$ Lighter Incorporated sold $201,000$

units of product in $2022$ at $$71$ per unit.

Sales for $2022$ are calculated to be:

Multiple Choice

$.$$$11,256,000.$

$.$ $$14,271,000.$

$.$ $$13,660,000$

$$14,560,000.$

$$24,080,000$

During October, Rover Industries produced $36,500$ units of

product with costs as follows:

What is Rover's unit cost for October, calculated on the

variable costing basis?

Multiple Choice

$.$ $$3\mathrm{.}60.$

$.$$$4\mathrm{.}10.$

$.$$$4\mathrm{.}35.$

$.$ $$4\mathrm{.}90.$

$.$ $$5\mathrm{.}40.$