1.

Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $10,900. The BAJ Division's divisional segment margin is $77,100 and the CBB Division's divisional segment margin is $43,100. What is the amount of the common fixed expense not traceable to the individual divisions?

a

$120,200

b

$109,300

c

$88,000

d

$54,000

Koen Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $42,900 for Division A. Division B had a contribution margin ratio of 30% and its sales were $242,000. Net operating income for the company was $31,900 and traceable fixed expenses were $58,700. Koen Corporation's common fixed expenses were:

a

$58,700

b

$115,500

c

$83,600

d

$24,900

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$164
Units in beginning inventory	0
Units produced	9,900
Units sold	8,800
Units in ending inventory	1,100
Variable cost per unit:
Direct materials	$49
Direct labor	$48
Variable manufacturing overhead	$10
Variable selling and administrative	$7
Fixed costs:
Fixed manufacturing overhead	$297,000
Fixed selling and administrative	$140,800

What is the total period cost for the month under variable costing?

a	$499,400
b	$202,400
c	$437,800
d	$297,000

Olds Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	4,600
Variable costs per unit:
Direct materials	$108
Direct labor	$105
Variable manufacturing overhead	$5
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$184,000
Fixed selling and administrative expense	$322,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

a

$213 per unit

b

$258 per unit

c

$340 per unit

d

$218 per unit

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,150
Units sold	4,050
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	44
Direct labor	$	46
Variable manufacturing overhead	$	9
Variable selling and administrative	$	7

Fixed costs:

Fixed manufacturing overhead	$	87,150
Fixed selling and administrative	$	40,500

What is the variable costing unit product cost for the month?

a	$117 per unit
b	$106 per unit
c	$127 per unit
d	$99 per unit