Santa Fe Company uses target costing. Based on following information, what is the target full product cost per unit for the year? (Round answer to nearest cent.) Units made and sold Market price Desired operating income Total assets OA $30.07/unit OB. $5.78/unit OC $28.22/unit OD. $34.00/unit 602,000 units $34/unit 17% of total assets $13,900,000 Which of these business segments would most likely be evaluated using residual income? OA. Cost center OB. Profit center OC. Investment center OD. Revenue center St. Paul Co. makes a product with the following standards: 2 lbs. of direct materials per unit at $12 per lb. 4 direct labor hours per unit at $18 per direct labor hour The firm actually used 7,500 pounds of direct material at an actual cost of $98,400 to make 3,000 units during the month. What is the direct materials price. variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) OA $8,400 F OB. $8,400 U OC $3,360 U OD. $3,360 F