1. Puritan Apparels is a clothing retailer. Unit costs associated with one of its? products, Product AHF? 130, are as? follows:

Direct materials	$130
Direct manufacturing labor	50
Variable manufacturing overhead	15
Fixed manufacturing overhead	33
Sales commissions? (2% of? sales)	9
Administrative salaries	17
??????????????Total	$254

What are the variable manufacturing costs per unit associated with Product AHF? 130?

A. $204

B. $195

C. $237

D. $180

2. Francis and Hartley Law Office employs 12 full?time attorneys and 10 paraprofessionals. Direct and indirect costs are applied on a professional labor?hour basis that includes both attorney and paraprofessional hours. Following is information for? 2018:

	Budget		Actual
Indirect costs	$270,000		$300,000
Annual salary of each attorney	$100,000		$110,000
Annual salary of each paraprofessional	$29,000		$30,000
Total professional laborminus?hours	50,000	dlh	60,000	dlh

How much should the client be billed in an actual costing system if 160 professional labor?hours are? used?

A. $5,120

B. $5,632

C. $5,984

D. $4,320

3. Wallace Company provides the following data for next? year:

Month	Budgeted Sales
January	$125,000
February	110,000
March	136,000
April	153,000

The gross profit rate is 30% of sales. Inventory at the end of December is $27,600 and target ending inventory levels are 10% of next? month's sales, stated at cost. What is the amount of purchases budgeted for? January?

A. $79,800

B. $67,600

C. $95,200

D. $87,500