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Use this information about Department G to answer the question that follow. Department G had 2,040 units 25% completed at the beginning of the period, 12,400 units were completed during the period, 1,700 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: $31,700 Work in process, beginning of period Costs added during period: Direct materials (12,060 units at $9) 108,540 110,070 Direct labor Factory overhead 61,150 All direct materials are placed in process at the beginning of production, and the first-in, first-out method of inventory costing is used. What is the total cost of 2,040 units of beginning inventory that were completed during the period? Oa. $31,700 Ob. $53,120 Oc. $54,820 Od. $48,836 Spice Inc.'s unit selling price is $48, unit variable costs are $31, fixed costs are $107,000, and current sales are 9,000 units. How much will operating income change if sales increase by 5,900 units? Oa. $153,000 decrease Ob. $153,000 increase Oc. $100,300 increase Od. $253,300 increase Direct materials cost that varies with the number of units produced is an example of a fixed cost of production. O True O False Use the information below for Flushing Company to answer the question that follow. Below is budgeted production and sales information for Flushing Company for the month of December. Product XXX Product ZZZ 28,500 units 19,000 units Estimated beginning inventory Desired ending inventory 34,500 units 14,800 units Region I, anticipated sales 329,000 units 265,000 units Region II, anticipated sales 185,000 units 141,000 units The unit selling price for product XXX is $4 and for product ZZZ is $15. Budgeted sales for the month are Oa. $3,680,000 Ob. $8,146,000 Oc. $13,800,000 Od. $9,334,000