11. Whic h of the following is true if a company can accept a special order without affecting its regular sales and is within plant capacity? A) Net income will not be affected. B) Additional fixed costs will probably be incurred. C) Net income will decrease. D) Net income will increase if the special sales price per unit exceeds the unit variable costs. 12. For Wilder Corporation, sales is $1.200,000 (6.000 units), fixed expenses are $360,000, on margin per unit is $80. What is the margin of safety in dollars? A) $300,000 B) $540,000 C) $840,000 D) $60,000 13. Assume the following cost of goods sold data for a company: $1,300,000 1,200,000 1,000,000 2015 2014 2013 If 2013 is the base year, what is the percentage increase in cost of goods sold from 2013 to 2015? A) 3090 B) 20% 130% c) D) 70% 14. Strand Company is planning to sell 400 buckets and produce 380 buckets during March Each bucket requires 500 grams of plastic and one-half hour of direct labor. Plastic co $10 per 500 grams and employees of the company are paid $15.00 per hour. Manufacturing overhead is applied at a rate of 1 10% of direct labor costs. Strand has 300 kilos of plastic in beginning inventory and wants to have 200 kilos in ending inventory. How much is the total amount of budgeted direct labor for March? A) $3,000 B) $5,7000 C) $2,850 D) $6,000