U F Data Table 1 Month January February March April May June July August September October November December Totals Labor Hours 1,262 962 1,318 1,280 942 1,188 1,114 1,006 1,344 1,196 760 Machine Hours 1,752 $ 1,362 $ 2,238 $ 2,205 $ 2,013 $ 2,205 $ 1,845 $ 1,773 $ 1,641. $ 1,971 $ 1,752 $ 2,229 $ 22,986 $ OH Costs 230,304 198,758 232,883 239,335 223,621 228,848 215,957 213,047 226,754 230,287 203,962 207,559 2,651,313 Units Mfg'd 5,256 4,086 6,714 6,615 5,652 6,615 5,535 5,319 4,923 5,913 4,560 4,752 65,940 792 13,164 Max Min A VC FC Use the blue area to show your high-low calculations 1,100 Q3 What is the average number of labor hours per unit? Q4 What is your estimate of the variable overhead cost per unit? Q5 What is your estimate of the contribution margin per unit? Q6 What is your estimate of total fixed costs per month? Q7 What is your estimate of total fixed costs per year? Q8 U F Data Table 1 Month January February March April May June July August September October November December Totals Labor Hours 1,262 962 1,318 1,280 942 1,188 1,114 1,006 1,344 1,196 760 Machine Hours 1,752 $ 1,362 $ 2,238 $ 2,205 $ 2,013 $ 2,205 $ 1,845 $ 1,773 $ 1,641. $ 1,971 $ 1,752 $ 2,229 $ 22,986 $ OH Costs 230,304 198,758 232,883 239,335 223,621 228,848 215,957 213,047 226,754 230,287 203,962 207,559 2,651,313 Units Mfg'd 5,256 4,086 6,714 6,615 5,652 6,615 5,535 5,319 4,923 5,913 4,560 4,752 65,940 792 13,164 Max Min A VC FC Use the blue area to show your high-low calculations 1,100 Q3 What is the average number of labor hours per unit? Q4 What is your estimate of the variable overhead cost per unit? Q5 What is your estimate of the contribution margin per unit? Q6 What is your estimate of total fixed costs per month? Q7 What is your estimate of total fixed costs per year? Q8