Walsh Corporation has an activity-based costing system with three activity cost pools-Machining Order Filling, and other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs: Equipment depreciation $ 51,000 Supervisory expense $ 3.000 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.40 0.10 0.50 Supervisory expense 0.20 0.30 0.50 Machining costs are assigned to products using machine-hours (MH) and Order Filling costs are assigned to products using the number of orders. The costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: MHS (Machining) Orders (Order Filling) Product 3 9.100 100 Product F7 900 900 Total 10,000 1.000 Finally, the costs of Machining and Order Filling are combined with the following sales and direct cost data to determine product margins. Sales and Direct Cost Data: Holden Corporation produces three products, with costs and selling prices as follows: Product A Product B Product C Selling price per unit $ 30 100 $ 20 100 % 5 15 100 % Vanable costs per unit 18 60 15 75 6 40 % Contribution margin per unit 5 12 40 $ 5 25 % 59 60 % A particular machine is the bottleneck On that machine, a machine houts are required to produce each unit of Product A, 1 hour is required to produce each unit of Product and 2 hours are required to produce each unit of Product Rank the products from the most profitable to the least profitable use of the constrained resource (bottlenecia Select one ACE O CAB OBCA d. HAC Walsh Corporation which has only one product has provided the following data concerning its most recent month of operations Selling price 5 159 Units in beginning Inventory Units produced Units sold Units in ending inventory 0 7,500 7,700 100 Variable costs per unit Direct materials $ 47 Direct labor $ 50 Variable manufacturing overhead 5 2 Variable selling and administrative expenses 9 Fled costs Pred manufacturing overhead 5 304,200 Fhed selling and administrative expense 5 84,700 What is the unit product cost for the month under variable costing? Select one O $138 per unit O $99 per unit O $105 per unit O d. 5147 per unit