Brault Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.85 Direct labor $ 3.85 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 97,200 Sales commissions $ 1.00 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 40,500 If 10,000 units are sold, the variable cost per unit sold is closest to:

On january 8, the end of the first weekly pay period of the year, regis company's payroll register showed that its employees earned $22,760 of office salaries and $70,840 of sales salaries. withholdings from the employees' salaries include fica social security taxes at the rate of 6.20%, fica medicare taxes at the rate of 1.45%, $13,260 of federal income taxes, $1,450 of medical insurance deductions, and $860 of union dues. no employee earned more than $7,000 in this first pay period. required: 1.1 calculate below the amounts for each of these four taxes of regis company. regis’s merit rating reduces its state unemployment tax rate to 3% of the first $7,000 paid to each employee. the federal unemployment tax rate is 0.60