Please help with 77 and 78 please only answer if you are confident.

Balakrishnan/Managerial Accounting, 2e How much is the unit product cost if 1,000 units are produced? A. $8.00 B. $64.20 C. S53.00 D. $45.00 LO5-Post-test- 76. Which of the following is a cost pool? Items that have costs allocated to them. Attributes that are measured for each cost object. A. C. )The total costs to allocate LOS-Pre-test-c 77. Harms Shoe Company applies manufacturing overhead based on direct labor hours as the allocation The rate used to allocate costs volume. Information concerning manufacturing overhead and labor for July follows: Estimated direct labor Estimated manufacturing overhead 6,100 hours@$14.20 $277,184 How much overhead will be allocated during July to products with a direct labor of 5 hours? A. $71.00 B. $45.44 C. $16.00 D. $227.20 LOS- Pre-test-D 78. The SurferDude Company manufactures long and short surfboards. The company incurred manufacturing overhead costs of $210,000 in March. They have decided to allocate these costs based on units produced. In March the company produced 8,000 longboards and 6,000 shortboards. The amount of overhead allocated to each product, respectively, would be: Longboards A $120,000 B. $90,000 C. $105,000 D. $ 80,000 Shortboards $90,000 120,000 105,000 $60,000 LO5-Self-test-A 79. When making decisions involving unit product costs, a company should A. Always consider all manufacturing overhead costs. Always excluded all manufacturing overhead costs consider only the variable portion of manufacturing overhead costs. Consider only the fixed portion of manufacturing overhead costs Self-test -C