Question 38 2 pts Annie Leonhart Company produces and sells a single product. The product sells for Php120 per unit and has a contribution margin ratio of 30%. The company's monthly fixed expenses are Php57,600. Determine the variable expense per unit Php36.00 Php24.00 Php28.80 O Php84.00 Question 44 2 pts Colossal Titan Inc. produces a single product with a standard direct labor cost of 4 hours @ Php12 per hour. During May, 1,000 units were produced using 4,100 hours @ Php12.20 per hour. The direct labor efficiency variance is O Php 420 UF Php 400 UF Php 1,200 UF Php 1,220 UF Question 46 2 pts Sumakit-Ang-Ulo Co produces mode trains. During the month of July, it produced 4,000 trains. The actual labor hours were 8 hours per train. Its standard labor hours are 10 hours per train. The standard labor rate is Php12.00 per hour. At the end of July, Sumakit-Ang-Ulo-Co found that it had an unfavorable labor rate variance of Php8,000. What was Sumakit-Ang-Ulo-Co's actual cost per labor hour? O Php 11.50 Php 12.25 Php 13.00 O Php 12.75 Question 50 2 pts Pieck Company had sales of Php576,000 and variable costs of Php324,000. Fixed costs amount to Php96,000 from an expected production of 7,200 units. What is the degree of operating leverage? O 1.43 1.50 O 1.75 O 1.62