To follow is information about the units produced and total manufacturing costs for Varied Resources Inc. for the past six months. Month Number of units produced Total manufacturing costs January 9,000 $8,500 February 7,500 $8,000 March 6,600 $7,550 April 6,800 $7,650 May 5,000 $6,700 June 7,000 $7,750 Using the high - low method, what is the monthly fixed manufacturing cost? (Round any intermediary calculations to the nearest cent.) O A. $4,450 OB. $4,050 OC. $15,200 OD. $1,800 Bluff Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 90,000 units at $4/unit. Below is a listing of estimated expenses: Total Annual % of Annual Expense Category Expenses that are Fixed Materials $50,000 10% Labor $70,000 10% Overhead $60,000 30% Marketing/Admin $40,000 40% A Canadian firm was contracted to sell the product and will receive a commission of 20% of the sales price. No U.S. home office expenses will be allocated to the new facility. How much does the Canadian contractor expect to make in commissions? O A. $72,000 B. $18,000 C. $360,000 D. $292,000 With regard to a static budget instead of a flexible budget, which of the following is true? O A. A static budget is a budget that stays the same from one period to the next. O B. A static budget is also known as a fixed budget. O C. A static budget is prepared for only one level of sales activity. OD. A static budget is adjusted for changes in the level of sales activity. Future Enterprises is trying to predict the cost associated with producing its telescopes. At a production level of 5,100 telescopes, Future Enterprises' average cost per telescope is $52. What is the total cost of producing 5,100 telescopes? O A. $265,200 OB. $52 OC. $104 OD. $5,152