1.

Baker Company has two service departments (Computer Operations & Maintenance Services).Annapolis has two production departments (Mixing Department & Packaging Department.)Baker uses a step allocation method where the Computer Operations Department is allocated to all departments and Maintenance Services is allocated to the production departments.All allocations are based on total employees.Computer Operations has costs of $150,000 andMaintenanceServices has costs of $185,000 before any allocations.What amount of Maintenance Services total cost is allocated to the Mixing Department?(round to closest whole dollar) Employees are:

Computer Operations3

Maintenance Services3

Mixing Department5

Packaging Department7

2.

Denver Company desires to earn target net income of $90,000 from the sale of its product. If the unit sales price is $30, unit variable cost is $18, and total fixed costs are $150,000, the number of units that the company must sell to earn its target net income is:

A. 28,000 units

B. 12,000 units

C. 16,000 units

D. 20,000

3.

Baker Company provides the following information for their first year of operations in 2018:

Sales, 9,000 units @ $20 each

Total production, 13,000 units

Production costs per unit:

Direct materials$4.00

Direct labor$3.00

Variable overhead$1.00

Fixed manufacturing overhead$7,000

Baker Company uses absorption costing. Use this information to determine for Baker Company the FY 2018 Cost of Goods Sold. (Round & enter final answer to the nearest whole dollar)

3.

Danville company developed the following per unit materials standards for its product: 3 gallons of direct materials at $5 per gallon. If 2,000 units of product were produced last month and 5,750 gallons of direct materials were used, the direct materials quantity variance was:

A. $1,250 favorable

B. None of these is correct

C. $750 favorable

D. $1,250 unfavorable

E. $750 unfavorable