(1) Fromme's Frocks has the following machine hours and production costs for the last six months of last year:

Month	Machine Hours				Production Cost
July		17,000			$	12,175
August		15,500				12,800
September		13,500				9,820
October		17,500				12,280
November		16,800				11,792
December		14,100				9,982

If Fromme expects to incur 12,600 machine hours in January, what will be the estimated total production cost using the high-low method?

(A) $20,029.00.

(B) $8,841.60.

(C) $7,749.00.

(D) $9,266.50.

(3)	Case (A)				Case (B)				Case (C)
Beginning Balance (BB)	$	49,520			$	16,400			$	6,900
Ending Balance (EB)		?				12,700				13,500
Transferred In (TI)		179,200				?				82,700
Transferred Out (TO)		177,400				106,200				?

For Case (A) above, what is the Ending Balance (EB)?

(A) $51,320.

(B) $49,520.

(C) $46,020.

(D) $47,720.

(4)The Crater Manufacturing Company recorded overhead costs of $14,382 at an activity level of 5,200 machine hours and $8,037 at 2,500 machine hours. The records also indicated that overhead of $9,830 was incurred at 2,800 machine hours. What is the variable cost per machine hour using the high-low method to estimate the cost equation?

(A) $1.90.

(B) $2.77.

(C) $2.35.

(D) $3.51.