11. During the current year, Mary is compiling figures for a cookie factory's cost accounting. which is currently utilizing traditional costing. The factory produces two kinds of cookies: chocolate chip and oatmeal raisin. Mary would like to calculate the total cost per unit and notes the following costs for chocolate chip: Direct Materials (DM), \$68,300; and Direct Labor (DL). $82,450; and the following costs for oatmeal raisin: Direct Materials, $57,890; and Direct Labor, \$71,708. The Manufacturing Overhead (MOH) for each cookie will be 85% of their direct labor cost. They created 126,756 units of chocolate chip and 104,222 units of oatmeal raisin during the period. What is the factory's total cost per unit for chocolate chip? A) $1.64 B) $1.74 C) $2.00 D) $2.10 12. Dairy Delites had the following projected and incurred the following production and cost data shown below: What is the Variable-MOH Price Variance? A) $161 unfavorable B) $161 favorable C) $373 unfavorable D) $373 favorable 13. Dairy Delites had the following projected and incurred the following production and cost data shown below: What is the Variable-MOH Efficiency Variance? A) $161 unfavorable B) $161 favorable C) $373 unfavorable D) $373 favorable