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Sugiki Corporation has two divisions: the Alpha Division and the Delta Division. The Alpha Division has sales of $908,000, variable expenses of $409,700, and traceable fixed expenses of $384,700. The Delta Division has sales of $515,000, variable expenses of $327,400, and traceable fixed expenses of $148,400. The total amount of common fixed expenses not traceable to the individual divisions is $107,200. What is the company's net operating income?

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Madengrad Company manufactures a single product called a densimeter. This product is a density monitoring device attached to large industrial mixing machines used in flour, rubber, petroleum, and chemical manufacturing. A densimeter sells for $1.980 per unit. The following variable expenses are incurred to produce and sell each densimeter: Madengrad's annual fixed expenses are $6,720,000. If Madengrad Company achieves a sales and production volume of 8,100 units, the annual net operating income (loss) is expected to be: $-137,400 $-5,613,300 $-1,374,000 $ 5,346,000 Parmentier Company uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department's operations in January. The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $17,096 and a total of $121,268 in conversion costs were incurred in the department during January. What was the cost per equivalent unit for conversion costs for January in the Molding Department? (Round off to three decimal places.) $1,763 $1,908 $3,193 $2,157 Area Under a Normal Curve