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1- A partial listing of costs incurred during Dec at Gagnier corporation appears below Factory supplies 8,000, Administrative wages and salaries 105,000, Direct Materials 153,000, sales staff salaries 68,000, factory depreciation 49,000, corporate headquarters building rent 34,000, indirect labor 32,000, marketing 103,000, direct labor 83,000 The total of the product costs listed above for Dec: A- $310,000 B- $89,000 C- $635,000 D- $325,000 2- A tile manufacturer has supplied the following Boxes of tiles produced and sold: 240,00 Sales revenue: 1,128,000 Variable manufacturing expense: 456,000 Fixed manufacturing expense: 320,000 Variable selling and administrative expense: 156,000 Fixed selling and administrative expense: 96,000 Net operating income: 100,000 What is the company's unit contribution margin: A-$4.70