35. Using the variable cost concept determine the selling price for 30,000 units using the following data: Variable cost per unit $15.00, $150,000 desired profit, and total fixed costs $90,000. a. $20.00 b. $21.67 c. $18.00 d. $23.00 Exercise/Other Prepare an income statement for the year ended December 31, 2010, through gross profit for Aframe Company using the following information. Assume Aframe Company sold 8,600 units at $125 per unit. (Note: Normal production is (9,000 units) 1. d: 5 yards per unit @ 56.30 per yard Actual yards used: 43,240 yards @ S6.25 per ard Actual hours worked: 19,100 @$14.90 per hour Standard: 2.25 hours per unit @ $15 Standard: Variable overhead $1.05 per unit Standard: Fixed overhead $211,500 Actual factory overhead $235,500 Problem A department store apportions payroll costs on the basis of the number of payroll checks issued. Accounting costs are apportioned on the basis of the number of reports. The payroll costs for the year were $231,000 and the accounting costs for the year totaled $75,500. The departments and the average cost of store equipment and average cost of inventory for each are as follows: 1. Number of Payroll Checks 483 1,470 147 Number of Reports 70 85 345 Department R Department S Department T Determine the amount of (a) payroll cost and (b) accounting cost to be apportioned to each department