QUESTION 15 A cost that remains unchanged on a per unit basis in a given time period despite changes in the level of activity should be considered A fixed cost. An overhead cost. A variable cost A prime cost QUESTION 16 $16 The following are the estimated unit costs for a manufacturer with no beginning inventories that uses absorption costing and expects to manufacture and sell 12,000 units per month Cost Item Estimated Unit Cost Direct materials Direct labor 10 Variable manufacturing overhead 7.50 Fixed manufacturing overhead 3 Variable selling 1.50 Fixed selling 2 Estimated total monthly conversion costs are: $210,000 $246,000 $264,000 $288,000