Skelton Corporation had planned to produce 50,000 units of product during the first quarter of the current year. The company prepared the following budget on May 1: During the first quarter, Carson produced 60,000 units and incurred total manufacturing costs of $184,000. The cost-volume relationship used to prepare Skelton's flexible budget for various production levels includes: A. Manufacturing overhead costs of $1.43 per unit. B. Total cost of $3.05 per unit. C. Fixed cost of $1.17 per unit . D. Variable costs of $2.07 per unit
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