1-

The accounting records of Diego Company revealed the following costs, among others:

Direct Material 85,000

Indirect Material 12,000

Factory depreciation 42,000

Indirect Labor 8,500

Utilities Manufacturing O.H 3,700

Costs that would be considered in the calculation of manufacturing overhead total:

Select one:

a. 151,200

b. 24,200

c. 66,200

d. 15,700

2-

At a volume of 50,000 units, Dries reported sales revenues of OMR 1,000,000, variable costs of OMR 300,000, and fixed costs of OMR 140,000. The company's contribution margin per unit is:

Select one:

a. OMR 25

b. OMR 20

c. OMR 12

d. OMR 14