on Ariana Corp. makes pencils. The actual and budgeted overhead for the year was $350,000. The company produced 5,000,000 pencils during the year and sold 4,760,000 pencils. The cost per batch of 1,000 pencils is as follows: H Direct materials $20 Direct labour $10 Variable overhead $5 What is the cost per batch of pencils if absorption costing is used? Select one: a. $105 O b. $35 OC. $45 O d. $109 Clear my choice Search hp k Next page 1:00 AM <