Question 25 6 pts Blackbird, Incorporated reports the following information regarding its production cost: Units produced 39,000 units Direct labor $13 per unit Direct materials $17 per unit Variable overhead $200 per unit Fixed overhead $9,750,000 in total 1. Compute production cost per unit under variable costing. 2. Compute production cost per unit under absorption costing. B I VA - A - Ix E 3 - O N V PRV HTML Editor 3 3x > 125 Question 26 12 pts The following information describes production activities of the Midtown Corp.: Raw materials used 16,000 lbs. at $4.05 per lb. Factory payroll... 5,545 hours for a total of $72,085 30,000 units were completed during the year Budgeted standards for each unit produced: 1/2 lb. of raw material at $4.15 per Ib. 10 minutes of direct labor at $12.50 per hour Compute the direct materials price and quantity and the direct labor rate and efficiency variances. Indicate whether each variance is favorable or unfavorable. HTML Editore B TUT = = =