Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 7,000 Variable costs per unit: Direct materials $ 149 Direct labor $ 98 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 16 Fixed costs: Fixed manufacturing overhead $ 245,000 Fixed selling and administrative expense $ 483,000 There were no beginning or ending inventories. The absorption costing unit product cost was:

If the ceo of a large, diversified, firm were filling out a fitness report on a division manager (i.e., "grading" the manager), which of the following situations would be likely to cause the manager to receive a better grade? in all cases, assume that other things are held constant.a. the division's basic earning power ratio is above the average of other firms in its industry.b. the division's total assets turnover ratio is below the average for other firms in its industry.c. the division's debt ratio is above the average for other firms in the industry.d. the division's inventory turnover is 6, whereas the average for its competitors is 8.e. the division's dso (days' sales outstanding) is 40, whereas the average for its competitors is 30.