Q27: Magic brews has a limited amount of vat capacity available in which it can ferment beer. In deciding which beers to brew magic management should consider the following: A. The contribution margins of the individual beers B the unit contribution margins of individual beer C. The contribution margin ratios of individual beers D. The contribution margin per unit of vat capacity of individual beers Q 26: Kerry's bike Co. Manufacturers annually 20,000 units of hush seats, a bike seat used on many of the company's products and also sold directly to retailers for $38 per unit. At the current level of production the cost per unit to produce high seats consists of: Direct materials $9 Direct labor $7 Variable overhead $6 Fixed overhead $3 Assume that Kerry's fixed costs remain the same if the seats are purchased from an outside supplier. In order to operate more efficiently by buying the seats vs making them, Kerry must negotiate a price per unit from outside supplier that is less than: A. $27 B. $25 C. $22 D. 23