MC Qu. 161 Flannigan Company manufactures and sells... Flannigan Company manufactures and sells a single product that sells for $600 per unit variable costs are $342. Annual fored costs are 5924,500. Current sales volumes 54,350,000 Compute the break-even point in units. Muuple Choice 3.583 4,658 O 2.703 1,54 880 MC Qu. 169 A manufacturer reports the following costs to produce... A manufacturer reports the following costs to produce 12,000 units in its trst year of operations Directorials, 312 per unit, Direct isbot 58 per unit, Variable vorhand, 584,000, and Rued overhead, $120,000. The total product cost per unit under variable costing in Mille Choice 537 perunt We 320 per un 130 per $10 per un 127 per