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QUESTION 27 McCandless Corporation budgeted the following costs for the production of its one and only product for the next fecal year Direct materials Direct labor $1,130,000 785,000 Manufacturing overhead Variable 890,000 Fixed 690,000 Selling and administrative Variable 360,000 Fixed 500.000 Total costs $4,355,000 Wilde has an annual target operating income of $990,000 The markup percentage for setting prices as a percentage of the full cost of the product is: 32.0% 37.6% 22.7% 46.8% QUESTION 31 Answer the following question using the information below. Chambersburg Company produces a specialty item. Management has provided the following information Actual sales 160,000 units Budgeted production 101.000 units Selling price $43 per unit Direct material costs $10 per unit Variable manufacturing overhead $4 per unit Variable administrative costs $5 per unit Fixed manufacturing overhead $5 per unit What is the cost per unit if throughput costing is used? $24 $19 $14 O $10