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Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of maintenance cost to the Carpentry Department (rounded to the nearest dollar) if administrative costs for the school were $86,000, maintenance fees were $29,000, and utilities were $7,700? Students 180 135 Department Electrical Welding Accounting Carpentry Total classrooms 13,250 sq. ft. 21,200 sq. ft. 10,600 sq. ft. 7,950 sq. ft. 53,000 sq. ft. 90 45 450 Multiple Choice $2,900 $29,000 $900 $4,350 O O O $3,950. Colt Company owns a machine that can produce two specialized products. Production time for Product TLX is two units per hour and for Product MTV is five units per hour. The machine's capacity is 2,750 hours per year. Both products are sold to a single customer who has agreed to buy all of the company's output up to a maximum of 4,700 units of Product TLX and 2,500 units of Product MTV. Selling prices and variable costs per unit to produce the products follow. $ per unit Selling price per unit Variable costs per unit Product TLX $15.00 4.80 Product MTV $9.50 5.50 Determine the company's most profitable sales mix and the contribution margin that results from that sales mix. (Round per unit contribution margins to 2 decimal places.) Answer is not complete. Contribution margin per unit Variable costs Contribution margin per production hour Product TLX Product MTV $ 15.00 $ 9.50 5 X 6 $ 10.00 X $ 3.50 Total Product TLX 4,700 Maximum number of units to be sold Hours required to produce maximum units Product MTV 2,500 400 2,350 2,750 Total For Most Profitable Sales Mix Product TLX Product MTV Hours dedicated to the production of each product 4,700 Produce most profitable units until the market demand has been satisfied. Units produced for most profitable sales mix 4,700 1,600 Contribution margin per unit $ 10.20 $ 4.00 Total contribution margin $ 47,940 $ 6,400 $ 54,340 Varto Company has 7,000 units of its sole product in inventory that it produced last year at a cost of $22 each. This year's model is superior to last year's, and the 7,000 units cannot be sold at last year's regular selling price of $35 each. Varto has two alternatives for these items: (1) they can be sold to a wholesaler for $8 each or (2) they can be processed further at a cost of $125,000 and then sold for $25 each. Should Varto sell the products as is or process further and then sell them? INCREMENTAL REVENUE AND COST OF ADDITIONAL PROCESSING Revenue if processed further Revenue if sold as is Incremental revenue 0 Incremental net income(Loss) $ 0 The company should