28. Given the following data: Selling price per unit Variable production cost per unit ....30 Fixed production cost Sales commission per unit Fixed selling cost$1,500 $2.00 . $3,000 $0.20 The break-even point in dollars is: A) S6,000 B) $4,500 C) $2,647 D) $3,000 29. Wall Company uses a predetermined overhead rate based on direct labor hours to apply overhead costs to jobs. Wall's estimated costs for the next year are Direct materials Direct labor Depreciation on factory equipment Rent on factory Sales salaries Factory utilities Indirect labor $30,000 $20,000 $6,000 $12,000 $29,000 $15,000 $6,000 It is estimated that 1,000 direct labor hours will be worked during the year The predetermined overhead rate will be: A) S59 B) $39 C) $68 D) $91 30. Carolina Plating Company reported a cost of goods manufactured of $520,000, with the firm's year-end balance sheet revealing work in process and finished goods of $70,000 and $134,000, respectively. If supplemental in formation disclosed raw materials used in production of $80,000, direct labor of $140,000, and manufacturing overhead of $240,000, the company's beginning work in process must have been: E) Some other amount. A) $10,000. B) S66,000. C) $130,000. D) $390,000