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Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 813,600 $ 65,195 $ 110,592 Total Activity 48,000 machine-hours 1,700 orders 1,440 inspection-hours Data concerning the company's product Q79Y appear below: 30 Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 550 1,140 120 25 $ 43.00 per unit $ 41.33 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Schister Systems uses the following data in its Cost-Volume-Profit analyses: Sales Variable expenses Contribution margin Fixed expenses Net operating income Total $ 400,000 220,000 180,000 120,000 $ 60,000 What is total contribution margin if sales volume increases by 30%? Decaprio Incorporated produces and sells a single product. The company has provided its contribution format income statement for June. Sales (6,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $ 330,000 210,000 120.000 87,500 $ 32,500 If the company sells 6,200 units, its net operating income should be closest to: (Do not round intermediate calculations.)