1 Given the following costs for Bently Company, classify each cost as either variable, fixed, or mixed.

Total Cost at

2,000 Units 3,000 Units

Cost A $12,900 $19,350

Cost B 12,300 16,650

Cost C 13,000 13,000

a. Cost A and Cost B are variable; Cost C is fixed.

b. Cost A is variable; Cost B is mixed; Cost C is fixed.

c. Cost A and Cost B are mixed; Cost C is fixed.

d. Cost A is mixed; Cost B is variable; Cost C is fixed.

2. During the month of May, Rosies Shoe Supply incurs the following costs: variable cost of goods sold, $18,000; fixed manufacturing costs, $4,000; variable selling and administrative, $1,400; and fixed selling and administrative, $2,200. The sales for the month totaled $43,000. Determine the companys manufacturing margin, contribution margin, and operating income for the month.