Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense od-enidorm 1 20.212.5 od-enidoem 19.00.22 C Cost per Unit Cost per Period $6.65 $ 3.40 $ 1.15 $22,700 $ 1.10 $ 0.45 $ 7,100 If the selling price is $30.00 per unit, the contribution margin per unit sold is closest to: A. $7.75 B. $12.75 C. $17.25 D. $11.20 9. (8 credits) Job 110 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direct labor wage rate Machine-hours $2,000 70 labor-hours $20 per labor-hour 100 machine-hours The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $21 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 110 would be: A. $3,400 B. $1,400 C. $2,100 D. $5,500 10. (8 credits) ABC Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below: Estimated machine-hours Estimated variable manufacturing overhead 72,100 $ 3.40 per machine-hour Estimated total fixed manufacturing overhead$ 838,710 The predetermined overhead rate for the recently completed year was closest to: