Lisa is currently working on assembling some numbers for her client's cost accounting practices for the current year. The client is a factory that produces condiments including ketchup and mustard. It uses traditional costing, and Lisa would like to calculate total cost per unit. The client has the following costs (same for both condiments): Direct Materials (DM), \$87265; Direct Labor (DL), \$95500; and their Manufacturing Overhead (MOH) will be 85% of their DL cost. It produced 44000 units of ketchup and 53000 units of mustard during the period. What is the client's total cost per unit for mustard? $4.98$6.00$4.90$6.53 Betty, Inc., a factory that produces two different fragrances, rose and lilac, is considering switching its suppliers, and you are attempting to calculate total Manufacturing Overhead (MOH) to get an accurate picture of the company's budget. Under their traditional costing system, it has the following costs: Rose Fragrance: Glass Bottles, $77500; Fragrance, $28900; Bottler Wages, \$75500; and Assembly Line Wages, \$26200; and Lilac Fragrance: Glass Bottles, \$113200; Fragrance, \$33652; Bottler Wages, \$84800; and Assembly Line Wages, $33700. The manufacturing overhead for each fragrance will be 85% of their Direct Labor (DL) costs. The company produced 27900 glass bottles of rose fragrance and 44200 glass bottles of lilac fragrance during the period. What is their total allocated MOH for the lilac fragrance? $124824.20$86445.00$118500.00$100725.00