1. West Company estimates that overhead costs for the next year will be $3,800,000 for indirect labor and $970,000 for factory utilities. The company uses machine hours as its overhead allocation base. If 106,000 machine hours are planned for this next year, what is the company's plantwide overhead rate?

2. A firm expects to sell 25,600 units of its product at $11.60 per unit and to incur variable costs per unit of $6.60. Total fixed costs are $76,000. The total contribution margin is:

3. During its most recent fiscal year, Dover, Inc. had total sales of $3,060,000. Contribution margin amounted to $1,430,000 and pretax income was $295,000. What amount should have been reported as fixed costs in the company's contribution margin income statement for the year?

4. Fuschia Company's contribution margin per unit is $20. Total fixed costs are $90,000. What is Fuschia's break-even point in units?