10) Matthew's Fish Fry has a monthly target operating income of $200. Variable expenses are 40% of sales and monthly fixed expenses are $1,800. What is the monthly margin of safety in dollars if the business achieve operating income goal? A) $18,000 B) $13.500 C) None of them are correct D) $12,000 11) Martin Enterprises has a predicted operating income of $100 total variable expenses are $50,000 and its total fixed expenses are $20,000. The unit contribution margins for the company's sole product is $10. The number of units that Martin Enterprises needs to sell to achieve the predicted operating income would be A) 11.000 B) 12.000 C) 21,000 D) 16,000 12) Halcyon Inc. completed Job 10B last month. The cost details of Job 10B are shown below. Direct labor cost Direct materials cost Machine hours used Direct labor hours Predetermined overhead allocation rate per direct bor hour $32 Calculate the total job cost for Job 10B. A) $2.640 B) $4,590 C) $4,680 D) $2,550 13) The fixed costs per unit will A) decrease as production increases B) increase as production increases C) remain the same as production levels change D) decrease as production decreases 14) Four basic steps are used in an ABC system. List the proper order of these steps, which are currently scrambled below: a. Identify the primary activities and estimate a total cost pool for each. b. Allocate the costs to the cost object using the activity cost allocation rates. c. Select an allocation base for each activity. d. Calculate an activity cost allocation rate for each activity. Alca,b,d B) b, a, cd C) a, c, d, b D) a, d, c,b D-4