Pima, Inc manufactures calculators that sell for $40 each. Each calculator uses $15 in direct materials and $5 in direct labor per unit. Pima has two activities: Machiningwhich is applied at the rate of $4 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month Pima made 400 calculators using 1, 000mac machine hours in 40 batches . What is the total manufacturing cost for one calculator?

a) $27

b) $20

c) $32

d) 25

what is the gross profit for one calculator?

a) $8

b) $20

c) $25

d) &35