The Colin Division of Carla Vista Company sells its product for $40.00 per unit. Variable costs per unit include: manufacturing, $13.10; and selling and administrative, $2.00. Fixed costs are: $280000 manufacturing overhead, and $60000 selling and administrative. There was no beginning inventory. Expected sales for next year are 40000 units. Joseph Moore, the manager of the Colin Division, is under pressure to improve the performance of the Division. As part of the planning process, he has to decide whether to produce 40000 units or 60000 units next year. What would the manufacturing cost per unit be under variable costing for each alternative? 40000 units 60000 units $13.10 $15.10 $20.10 $18.70 $13.10 $15.10 $18.70 $20.10 Carla Vista Co. has variable manufacturing costs per unit of $28, and fixed manufacturing cost per unit of $18. Variable selling and administrative costs per unit are $4, while fixed selling and administrative costs per unit $8. Maggie desires an ROI of $8.70 per unit. If Carla Vista Co.uses the absorption-cost approach, what is its markup percentage? 15.00% 45.00% 21.75% 6.75%