1) A company that produces a single product had a net operating income of $95,000 using variable costing and a net operating income of $137,000 using absorption costing. Total fixed manufacturing overhead was $61,200 and production was 12,000 units both this year and last year. Last year was the first year of operations. Between the beginning and the end of the year, the inventory level: (Do not round intermediate computation and round your final answer to nearest whole number.)

1.decreased by 42,000 units

2.increased by 42,000 units

3.decreased by 8,235 units

4.increased by 8,235 units

2)

Colasuonno Corporation has two divisions: the West Division and the East Division. The corporation's net operating income is $87,200. The West Division's divisional segment margin is $42,300 and the East Division's divisional segment margin is $170,700. What is the amount of the common fixed expense not traceable to the individual divisions?

$257,900

$213,000

$125,800

$129,500

3)

Gunderman Corporation has two divisions: the Alpha Division and the Charlie Division. The Alpha Division has sales of $285,000, variable expenses of $147,600, and traceable fixed expenses of $68,800. The Charlie Division has sales of $595,000, variable expenses of $329,800, and traceable fixed expenses of $129,500. The total amount of common fixed expenses not traceable to the individual divisions is $130,200. What is the company's net operating income?

$204,300

$402,600

$74,100

$265,200