Wolanski Corporation has provided the following data for its most recent year of operations:

Selling price per unit

Manufacturing costs:

$$48$

Variable manufacturing cost per unit produced:

Direct materials

Direct labor

$$11$

Variable manufacturing overhead

$$5$

Fixed manufacturing overhead per year

$$5$

Selling and administrative expenses:

$$110,000$

Variable selling and administrative expense per unit sold

$$4$

Fixed selling and administrative expense per year

$$71,000$

Units in beginning inventory

Units produced during the year

Units sold during the year

Units in ending inventory

$0$

$11,000$

$8,000$

$3,000$

The unit product cost under absorption costing is closest to:

A$.$ $$21\mathrm{.}00$

B$.$ $$35\mathrm{.}00$

C$.$ $$31\mathrm{.}00$

D$.$ $$10\mathrm{.}00$

$2.$ Lenart Corporation has provided the following data for its two most recent years of operation:

Manufacturing costs:

Variable manufacturing cost per unit produced:

Direct materials

$$13$

$$6$

$$4$

$$70,000$

$$6$

$$83,000$

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead per year

$$6$

Variable selling and administrative expense per unit sold

$$83,000$

Fixed selling and administrative expense per year

$\backslash$table$[[$Year $1,$Year $2],[0,1,000],[10,000,7,000],[9,000,6,000],[1,000,2,000]]$

Units in ending inventory

cost under

what is the unit product absurption costing in year: $2?$

A$.$ $$33$ B$.$ $$23$ C$.$ $$29$ D$.$ $$36$

Jemmott Corporation has two divisions: Western Division and Eastern Division. The following report is for the most recent operating period:

$\backslash$table$[[,$Total Company,$\backslash$table$[[$Western$],[$Division$]],\backslash$table$[[$Eastern$],[$Division$]]],[$Sales$,$$$406,000,$$$188,000,$$$218,000$