Tirri Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.00 Direct labor $ 4.10 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 23,400 Sales commissions $ 1.10 Variable administrative expense $ 0.80 Fixed selling and administrative expense $ 7,800 If the selling price is $27.10 per unit, the contribution margin per unit sold is closest to:

Hank itzek manufactures and sells homemade wine, and he wants to develop a standard cost per gallon. the following are required for production of a 70-gallon batch. 2,700 ounces of grape concentrate at $0.04 per ounce 77 pounds of granulated sugar at $0.43 per pound 133 lemons at $0.79 each 350 yeast tablets at $0.24 each 350 nutrient tablets at $0.14 each 2,500 ounces of water at $0.001 per ounce hank estimates that 4% of the grape concentrate is wasted, 9% of the sugar is lost, and 32% of the lemons cannot be used. compute the standard cost of the ingredients for one gallon of wine. (round intermediate calculations and final answer to 2 decimal places, e. g.