Paolucci Corporation's relevant range of activity is 8,100 unitsto 16,500 units. When it produces and sells 12,300 units, itsaverage costs per unit are as follows:

	Average Cost per Unit
Directmaterials	$	7.05
Directlabor	$	3.95
Variablemanufacturing overhead	$	1.95
Fixedmanufacturing overhead	$	3.40
Fixed sellingexpense	$	1.25
Fixedadministrative expense	$	0.95
Salescommissions	$	1.20
Variableadministrative expense	$	0.85

If 11,300 units aresold, the variable cost per unit sold is closest to:

Multiple Choice

• $20.60

• $12.95

• $16.35

• $15.00

Kesterson Corporationhas provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.55
Directlabor	$	3.80
Variablemanufacturing overhead	$	1.50
Fixedmanufacturing overhead			$	25,500
Salescommissions	$	1.80
Variableadministrative expense	$	0.50
Fixed sellingand administrative expense			$	6,800

If 9,500 units areproduced, the total amount of indirect manufacturing cost incurredis closest to:

Multiple Choice

• $14,250

• $44,500

• $39,750

• $25,500

Pedregon Corporationhas provided the following information:

	Cost per Unit			Cost per Period
Directmaterials	$	7.25
Direct labor	$	4.10
Variablemanufacturing overhead	$	1.50
Fixed manufacturingoverhead				$	20,900
Salescommissions	$	0.70
Variableadministrative expense	$	0.80
Fixed selling andadministrative expense				$	3,900

If the selling priceis $21.90 per unit, the contribution margin per unit sold isclosest to:

Multiple Choice

• $3.75

• $5.25

• $7.55

• $10.55