The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses in total) Units produced during the year Units sold during year $8.10 $1.86 $4.95 $77,000 $85,000 520,000 170,000 Using variable costing, what is the contribution margin for last year? O A. $1,377,000 O B. $316,200 O c. $2,534,700 OD. $219,300 Maryland Incorporated produces toys. Total manufacturing costs are $350,000 when 50,000 toys are produced. Of this amount, total variable costs are $120,000. What are the total production costs when 105,000 toys are produced? (Assume the same relevant range for both production levels.) O A. $252,000 OB. $735,000 OC. $482,000 OD. $602,000 Valle Crucis Corporation wanted to determine the relationship between its monthly operating costs and a potential cost driver, machine hours. The output of a regression analysis showed the following Information (note: only a portion of the regression analysis results is presented here): : (Click the icon to view the portion of the regression analysis.) 0 Data Table What is closest to the total cost if the firm uses 6,000 machine hours? SUMMARY OUTPUT O A. $7.257.49 O B. $14,729,732.60 OC. $1,365.59 O D. $6,538.90 Regression Statistics Multiple R 0.991108748 R Square 0.982296551 Adjusted R Square 0.977870689 Standard Error 67.58593536 Observations ANOVA 221.9446735 Significance F 0 .00011823 Regression Residual Total SS 1013811.899 1013811.899 18271.43463 4567.858659 1032083.333 Intercept X Variable 1 Coefficients 2945.94652 0.718590832 Standard Error Stat P-value 194.105844 15.17701095 0.000109885 0.04823467 14.89780767 0.00011823 Lower 95% 2 407.022299 0.584669919