The following information describes a company's usage of direct labor in a recent period. The total direct labor variance is: Multiple Choice $11,400 fovorable. $37,800 unfavorable $49,200 tavorable. $11.400 unfovorable. Kent Company manutactures a product that sells for $54,00 and has variable costs of $23,00 per unit. Fixed costs are $341,000. Kent can buy a new production machine that will increase fixed costs by $14,200 per year, but will decrease variable costs by $6,00 per unit. Compute the contribution. margin per unit if the machine is purchosed. Muitiple Choice 53700 53100 52900 53100: 57500