QUESTION 26 Springfield, Inc. started the month with no beginning inventory. During the month, the firm produced 11,000 units, sold 9,000 units, and incurred the following costs: Direct materials per unit $18 $15 Direct labor per unit Variable MOH per unit $ 7 Total fixed MOH $55,000 Total selling and admin. costs $80,000 Springfield's product cost per unit under variable costing is: O A $46 OB $40 OC. $52 OD $45 QUESTION 27 In its first month of business Topeka, Inc. made and sold 560 units and reported the following information: Sales price $150 per unit Direct materials $10 per unit Direct labor $20 per unit Variable MOH $30 per unit Fixed MOH $22,000 per month Variable selling and admin, costs $5 per unit Fixed selling and admin.costs $10,000 per unit What is Topeka's product cost per unit for external reporting purposes? (Round any intermediate calculations and your final answer to the nearest cent.) O A $59.29 OB. $120.00 OC. $69.29 OD. $99.29