Data for problems 2-1 to 2-4 Tech Engineering in TN is making a product for the overseas market The following cost data for the product has been compiled. Item Selling price Materials and purchased parts Direct Labor Fixed Cost Cost S167 S25/unit 2 hrs at S20 per hour S1,400,000 Problem 2-1 If the overhead expenses are charged at 80 % of labor cost, determine the manufacturing cost per unit. A. $72 B. S97 C. S65 D. None of these Problem 2-2 The breakeven volume for this product is A. 14,433 B. 8,383 C. 20,000 D. None of these Problem 2-3 What is the profit per unit if 30,000 units are sold? A. $23.33 B. $20.8 C. $24.35 D. None of these Problem 2-4 To reduce the breakeven volume to 15,000 units, what should be the selling price ? A. $210.33 B. S190.33 C. S241.35 D. None of these Problem 2-5 A 2000-gallon metal tank to store hazardous materials was bought 15 years ago at cost of S100,000. What will a 5,000-gallon tank cost today if the power-sizing exponent is 0.57 and the construction cost index for such faciliies has increased from 180 to 600 over the last 15 years? Choose the closest value. A. $337,175 B. S666,667 C. $561,960 D. None of these