Paolucci Corporation's relevant range of activity is 8,100 units to 16,500 units. When it produces and sells 12,300 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.05
Direct labor	$	3.95
Variable manufacturing overhead	$	1.95
Fixed manufacturing overhead	$	3.40
Fixed selling expense	$	1.25
Fixed administrative expense	$	0.95
Sales commissions	$	1.20
Variable administrative expense	$	0.85

If 11,300 units are sold, the variable cost per unit sold is closest to:

Multiple Choice

• $20.60

• $12.95

• $16.35

• $15.00

Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.55
Direct labor	$	3.80
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead			$	25,500
Sales commissions	$	1.80
Variable administrative expense	$	0.50
Fixed selling and administrative expense			$	6,800

If 9,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

• $14,250

• $44,500

• $39,750

• $25,500

Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	7.25
Direct labor	$	4.10
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	20,900
Sales commissions	$	0.70
Variable administrative expense	$	0.80
Fixed selling and administrative expense				$	3,900

If the selling price is $21.90 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

• $3.75

• $5.25

• $7.55

• $10.55