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W.T. Ginsburg Engine Company manufactures part ACT30107 used in several of its engine models. Monthly production costs for 1,090 units are as follows: Direct materials $41,000 6,500 Direct labor Variable overhead costs 32,500 Fixed overhead costs 23,000 Total costs $103,000 It is estimated that 10% of the fixed overhead costs assigned to ACT30107 will no longer be incurred if the company purchases ACT30107 from the outside supplier. W.T Ginsburg Engine Company has the option of purchasing the part from an outside supplier at $93.75 per unit. A. $103,000 B. $80,000 C. $82,300 D. $105,300 Swan Textiles Inc. produces and sells a decorative pillow for $104 per unit. In the first month of operation, 2,300 units were produced and 1,800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,300 units. Other information for the month includes: Variable manufacturing costs $22.00 per unit Variable marketing costs $8 per unit Fixed manufacturing costs $15 per unit Administrative expenses, all fixed $23 per unit Ending inventories: Direct materials - 0 - WIP -0- Finished goods 500 units What is the contribution margin using variable costing? OA. $136,600 B. $133,200 C. $147,600 O D. $172,800 Somerset Finishing produces and sells a decorative pillow for $104 per unit. In the first month of operation, 2,100 units were produced and 1,750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,100 units. Other information for the month includes: Variable manufacturing costs $22.00 per unit Variable marketing costs $3.90 per unit Fixed manufacturing costs $14.00 per unit Administrative expenses, all fixed $20.00 per unit Ending inventories: Direct materials - 0 - WIP - 0- Finished goods 350 units What is cost of goods sold per unit using variable costing? A. $22.00 B. $39.90 C. $59.90 D. $25.90