The Wildcat Company makes diamond rings, It has provided the following information: Units of Output 2 Units 4 Units Direct materials $ 18,000 $ 36,000 Workers' wages 6,800 11,560 Variable Overhead [Based on DL Hours} 850 1,445 Supervisors' salaries 32,000 32,000 Equipment depreciation 15,200 15,200 Management is unsure of the learning curve in its operations but it knows that it pays $400 per hour to the specialist employee. Assume all jobs to be equal in size. Also assume that all units are within the relevant range. Keep your answer rounded . 13. Suppose that the manager recalls that the rst ring took 10 hours to make. What is the total cost of building 1 ring by a new employee using the incremental unittime method? A] $60275 Bl $17,660 Cl $60,700 D) None of the above