The Manager of AAA Company resigned this month. The company is now availing your services in getting some data for the schedule of the total and per unit costs over a relevant range of 100 to 140 units produced and sold each year. Below are the missing details of the company

Total Costs:	@ 100 units	@120 units	@140 units
Variable
Fixed

In addition, the company found out that the costs are broken down as follows:

Cost/particular	Cost formula
Direct materials	300.00 per unit
Depreciation	120,000.00 per annum
Utilities	800.00 plus 200.00 per unit
Indirect materials	300.00 plus per 20.00 per unit

There are 8 factory workers and it takes one hour to produce one unit. Each factory worker earns 100.00 per hour.

At 100 units, how much is the variable costs?

Group of answer choices

52,000

123,000

80,000

132,000

If for one month, the company was able to produce 140 units, how much is the fixed costs?

Group of answer choices

11,000

1,100

11,100

10,000

How much is total direct labor cost at 120 units if each unit requires 2 labor hours to produce?

Group of answer choices

84,000

60,000

48,000

96,000