Santa Fe Corporation has computed the following unit costs for the year just ended:

Direct material used	$25
Direct labor	16
Variable manufacturing overhead	34
Fixed manufacturing overhead	39
Variable selling and administrative cost	18
Fixed selling and administrative cost	35

Which of the following choices correctly depicts the per-unit cost of inventory under variable costing and absorption costing?

	Variable Costing	Absorption Costing
A.	$75	$114
B.	$75	$149
C.	$93	$114
D.	$93	$149
E.	Some other combination of figures not listed above

Choice A

Choice B

Choice C

Choice D

Choice E

Carter reported $157,000 of income for the year by using variable costing. The company had no beginning inventory, planned and actual production of 50,000 units, and sales of 45,000 units. Standard variable manufacturing costs were $14 per unit, and total budgeted fixed manufacturing overhead was $170,000. If there were no variances, income under absorption costing would be:

$111,000.

$156,000.

$165,000.

$174,000.

$219,000.

Bird plans to sell 4,200 units each quarter next year. During the first two quarters each unit will sell for $8.00; during the last two quarters the sales price will increase $1.50 per unit. What is Bird's estimated sales revenue for next year?

$134,400.

$147,000.

$159,600.

$136,000.

Some other amount.