Tentacle Television Antenna Company provided the following manufacturing costs for the month of June: $ 138,000 89,000 Direct labor cost Direct materials cost Equipment depreciation (straight line) Factory insurance Factory manager's salary Janitor's salary Packaging costs Property taxes 20,000 20,000 12,000 3,000 18,200 16,000 From the above information, calculate Tentacle's total fixed costs. O A. $316,200 B. $71,000 C. $51,000 D. $68,000 Sunshine Blender Company sold 8,000 units in October at a sales price of $40 per unit. The variable cost is $25 per unit. Calculate the total contribution margin. A. $320,000 B. $100,000 C. $200,000 D. $120,000 Bella, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $25,500. Additional estimated information is given below. Direct materials cost per unit Direct labor cost per unit Number of units Totes $35 $50 500 Satchels $44 $61 390 Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.) A. 1.44% B. 102% C. 52.26% D. 93.29%