The Managerial Accountant at Northern Shoe Factory,a Work Boot Manufacturer,needs

The managerial accountant at Northern Shoe Factory,a work boot manufacturer,needs to calculate the actual selling price of their product.The direct material cost is $836,000.The company produced 20,000 pairs of work boots in the cycle.Actual revenues amount to $1,670,000.
Required
Compute the actual selling price of the product and compute the direct material cost per pair of work boots.Assume that sales equal $20,000.

A) $29.50 per pair;$18.30 per pair
B) $83.50 per pair;$41.80 per pair
C) $67.40 per pair;$48.50 per pair
D) $16.70 per pair;$14.30 per pair
E) $83.60 per pair;$67.00 per pair