$12/unit $3/unit The following information is given for J Corp. for 2021: Selling Price $65/unit Direct Materials Units Produced 1,000 Direct Labor Units Sold 900 Variable Overhead $24/unit Variable Selling and Admin. Fixed Overhead Fixed Selling and Admin. $4,000 $10/unit $1,200 What is the product cost per unit using Absorption Costing? O A $53 B. 546 C. $50 0, 550,44 The following is a segmented income statement for Company M: Total Division A Division B Sales $5,000 $2,000 $3,000 -600 - Variable Costs -1.100 -500 3,900 2.400 1,500 -500 -300 -200 Contribution Margin - Traceable Exed Costs Segment Margin Common Fixed costs Net Operating Income 3.400 2,100 1,300 -900 $2.500 What is the break even point for Division A? A $384.62 B. $375 C $266,67 D. 5937.50 Der Satin Required production for 2021 is as follows: Q1.4,000 units Q2-6,000 units Q3 - 10,000 units Q4 -7,000 units Each unit requires 1.2 hours of direct labor to complete and employees are paid $15 per hour. What is the direct labor cost for Q4? A $126,000 B. 5105,000 C. $72,000 OD. $108,000