Stven indunthes, which manufactures and sels a highly successful line of turnmer lotions and insect repellents, has decided fo diversify in ogdet to stabiate sales throughout the vear. A natural area for the company lo consider is the production of winter kotions and creami to prevert dry and chapped skins. After consaderable research, a winter products line has been developed However, Siven's president has decided to introctuce only The peoduct selected fcalled Chap om as a lip balm that wil be sold in a lipsticktype fube. The product will be sold fo wholesalers in bous of 24 tubes for $9 per box. Because of prcess capacity, no addional fived manufacturing ovethead costs wa be incurred to produce the product. Howevet, a $39.500 charge for foed manufacturing overhead will be absorbed by the piroduct under the compary/t absorption costing systems Using the eituinated sales and production of 155.000 bowes of Chap Ont, the Accounting bepartment has developed the followerg manutacturing cost per boc labor and vartable manufacturing overbead conts per boc of Chap Off would be teduced by tow and its arect materials costs would be reduced by 20N Required: dewe the comect arwwer) Gluen kidusues atake ar bug the bibes