The fol Direct labor 14,000 Prime costs during the month totaled A. $53,000 B. $67,000 C. $38,000 D. $103,000 8. Electrical costs at one of Kantola Machine-Hours February March April 3,570 $36,405 $36,493 S36,302 $36,833 S36,800 S36,366 $36,237 $36,213 S36,577 3,553 3,627 ur a Jul 3,565 3.548 3,542 3,593 August September October Management believes that electrical cost is a mixed cost that depends on machine-hours. Use the h rounding off to the nearest whole cent. Then compute the fixed component, rounding off to the nea dollar. Those estimates are closest to: A. S0.14 per machine-hour; $36,336 per month B. $10.19 per machine-hour; $36,470 per month C. $7.48 per machine-hour; $9,708 per month D. $7.29 per machine-hour; $10,392 per month method to estimate the variable and fixed components of this cost. Compute the variable componen 9. The is the amount remaining from sales revenue after all vari have been deducted. A. cost structure B. gross margin C. contribution margin D. committed fixed cost