Total costs for Locke & Company at 130,000 units are $319,000, while total fixed costs are $195,000. The total variable costs at a level of 280,000 units would be (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $420,000 OB. $148,107 O c. $266,000 OD. $687,077 Total fixed costs for Purple Figs Company are $92,000. Total costs, both fixed and variable are $180,000 if 120,000 units are produced. The fixed cost per unit at 120,000 units would be O A. $0.73/unit. OB. $0.77/unit OC. $2.27/unit O D. $1.50/unit Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 40 separate parts totaling $220 in direct materials, and requires 4 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $2.00 per part $3.40 per machine hour $1.00 per part $4.00 per finished unit What is the cost of materials handling per coffee table? O A. $80 O B. $8 OC. $9 OD. $40