1. The direct material cost is $200 per unit, and the direct labor cost is $300 per unit. The annual fixed costs are $1,000,000. What is the cost of goods sold per unit in full costing when 2,000 units of the product are manufactured?

2. The corporation borrowed $10 million from banks and issued $15 million in common stock. Banks need 3% interest each year, whereas stockholders anticipate an 8% return on their investment. What is the WACC (weighted average cost of capital)?

3. The starting balance in completed products is 50,000 units, the ending balance is 40,000 units, and the quantity of finished goods sold is 100,000 units. How many units will be manufactured? 4. The entire assets of the corporation are $27 million. It has $2 million in non-interest bearing current assets and $4 million in NOPAT. a. What is the ROI (return on investment)? b. What is the residual revenue if the cost of capital is 10%? 5. Is rent a non-controllable cost? (Y/N).