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Answer the following question(s) using the information below: Wild Brush Company manufactures electric tooth bushes and had the following information for April: Actual market size (units) 10,000 Actual market share 30% Actual average selling price $10.00 Budgeted market size (units) 11,000 Budgeted market share 32% Budgeted average selling price $11.00 Budgeted contribution margin per composite unit for budgeted mix $5.00 What is Wild Brush Company's market - size variance? O A. $1,000 F B. $1,600 F O C. $1,500 F OD. $1,500 U O E. $1,600 U Boom Division of Avatar Corporation produces and sells aircraft parts. Its variable costs per unit are $75 for direct materials, $15 for direct labour and $10 for variable manufacturing overhead. It currently can sell it parts on the outside market at a price of $140 per unit. Fixed overhead costs are $8 per unit based on a denominator volume of 180,000 units. The Crunch Division of Avatar Corporation has approached the Boom Division and requested that it supply 25,000 units of the aircraft parts at a transfer price of $120. Assuming Boom Division has idle capacity, what is the transfer price the Boom Division should agree to accept? O A. $150 OB. $100 OC. $130 OD. $120 O E. $140 Spilled Company processes 15,000 litres of direct materials to produce two products, Slime and Smooth. Slime, a byproduct, sells for $5 per litre, and Smooth, the main product, sells for $50 per litre. The following information is for April: Production Sales Slime 4,375 Smooth: 10,000 The manufacturing costs totalled $95,000. Beginning Inventory 0 125 Ending Inventory. 375 500 4,000 9,625 What is the net effect to the income statement for the sale of Slime, if Slime is recognized at the point of sale? A. $16,000 B. $0 OC. $20,000 OD. $1,500 O E. $17,500