Variable Product Costs Direct Materials $100 Direct Labor $90 Variable Factory Overhead $50 Fixed Factory Overhead Depreciation $25 Property Tax $8 Factory Guards $15 General and Administrative Expenses Variable Selling Expense $80 Fixed Administrative Expense $22 Total Cost $390 @ secure.wguassessment.com SO WGU Student Portal Q WGU Student Portal WGU Student Portal WGUI TEST NAME: PIZC 38 The following costs per unit relate to the lawn mower division of a mowing company and was based upon production of 1,000 units with capacity is 1,200 units: A lawn mower sells for $500. A salesperson has brought in a special order for 300 lawn mowers at $400 each. How much will profits increase if the special order is accepted and the company cannot exceed capacity? $1,000 $48,000 $6,000 $33.600