Sufra Corporation is planning to sell $125,000$ units for $$2\mathrm{.}50$ per unit and will break even at this level of sales. Fixed expenses will be $$90,000.$ What are the company's variable expenses per unit?

A$.$ $$0\mathrm{.}72$

B$.$ $$1\mathrm{.}80$

C$.$ $$1\mathrm{.}06$

D$.$ $$1\mathrm{.}78$

Rediger Incorporated a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $$32,000$ at the beginning of the month and $$22,000$ at the end of the month. During the month, the Corporation incurred direct materials cost of $$57,000$ and direct labor cost of $$31,000.$ The actual manufacturing overhead cost incurred was $$54,000.$ The manufacturing overhead cost applied to Work in Process was $$53,000.$ The cost of goods manufactured for June was:

A$.$ $$141,000.$

B$.$ $$151,000.$

C$.$ $$152,000.$

D$.$ $$142,000.$

The following accounts are from last year's books of Sharp Manufacturing:

Sharp uses job$-$order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of direct materials used for the year?

A$.$ $$132,200$

B$.$ $$168,400$

C$.$ $$165,000$

D$.$ $$154,400$