1.

After reviewing financial reports of her company's daycare service, Grace determines it should be closed due to a loss.

Revenues $120624

Variable costs $47797

Traceable (avoidable) fixed costs $70278

Allocated corporate overhead $45956

What would be the impact to net income of closing the daycare? State loss as negative, gain as positive. Round only your final answer to the nearest dollar.

2.

Lyve Co. produces two product lines. Prices/costs per unit follow. Beta Delta

Selling price $60 $45

Direct material $16 $12

Direct labor ($20/hour) $15 $10

Variable overhead $13 $8

Demand for Beta is 220 units and Delta is 343 units

If Lyve Company has only 178 labor hours available, how many units of Delta should be manufactured? Round your final answer to the nearest whole unit.