The East Company manufactures several different products. Unit costs associated with Product ORD203 are as follows:

Direct materials $50

Direct manufacturing labor 8

Variable manufacturing overhead 10

Fixed manufacturing overhead 23

Sales commissions (2% of sales) 5

Administrative salaries 9

Total $105

What are the variable costs per unit associated with Product ORD203?

Select one:

a. $105

b. $82

c. $60

d. $73

All of the following are true of the Work-in-Process Control account EXCEPT that:

Select one:

a. it is an asset account

b. it tracks job costs from beginning through completion

c. it tracks all direct material purchases

d. the balance equals the sum of amounts from all in-process individual job-cost records