Assume that a company wants to separate a mixed cost into its variable and fixed elements for cost estimation purposes. It provided the following information: Week Units Produced Mixed Cost 1 12,000 $ 35,300 2 13,500 $ 39,500 3 14,000 $ 41,100 4 13,700 $ 39,620 5 11,500 $ 34,400 6 10,100 $ 32,050 7 10,800 $ 32,380 8 14,400 $ 41,890 9 11,200 $ 34,200 10 13,200 $ 39,150 Using least-squares regression, the estimate for the variable cost per unit is closest to:

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: