product at a level of 12,000 $32 16. The estimated unit costs for a company to produce and sell a product at a level units per month are as follows: Cost Item Estimated Unit Cost Direct material Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expenses Fixed selling expenses What are the estimated variable costs per unit? A. $70 B. $38 C. $67 D. $52 E. $18 17. Laner Company has the following data for the production and sale of 2,000 units. Sales price per unit $ 800 per unit Fixed costs: Marketing and administrative $400,000 per period Manufacturing overhead $200,000 per period Variable costs: Marketing and administrative $ 50 per unit Manufacturing overhead $ 80 per unit Direct labor $ 100 per unit Direct materials $ 200 per unit What is the full cost per unit of making and selling the product? A. $430 B. $480 C. $530 D. $730 18. A target cost is computed as A. cost to manufacture plus a desired markup B. cost to manufacture plus designated selling expenses C. market willingness to pay - cost to manufacture D. market willingness to pay - desired profit amant among business competitors to set prices at a particular level A. predatory pricing B. target pricing C. peak-load pricing D. price fixing