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The estimated unit costs for a company to produce and sell a product at a level of 13,200 units per month are as follows: Cost Item Estimated Unit Cost Direct material $ 31 Direct labor 21 Variable manufacturing overhead 16 Fixed manufacturing overhead 5 Variable selling expenses 2 Fixed selling expenses 3 What are the estimated prime costs per unit?

Choose the right answer. SHI

Select the most appropriate word to fill in the blank. せんこうは　________________です。

Choose the right answer.   ハンバーガー

Choose the right answer. PI

What do you say when you hear someone says “ittekimasu”

Choose the correct spelling for this word. hello

Choose the right answer. RE

Choose the right answer. ピーナッツ

Choose the correct Japanese word for this English word. one year old