c. How much is the variable manufacturing cost per unit, using the variable overhead estimated by the regression (assuming that direct materials and direct labor are variable costs)? $83.00 $91.00 $100.00 $75.00 None of the above d. What is the expected contribution margin per unit to be earned during the first year on 20,000 units of the new product? (Assume that all marketing and administrative costs are fixed.) $23.00 $25.00 $28.00 $21.00 None of the above e. What is the manufacturing cost equation implied by these results? Total cost = $560,000 + ($5.00 ~ Number of units) Total cost = $130,000 + ($106.00 Number of units) Total cost = $130,000 + ($14.00 Number of units) None of the above