12.The contribution margin ratio of Donath Corporation's only product is 67%. The company's monthly fixed expense is $454,500 and the company's monthly target profit is $40,500.

Required: Determine the dollar sales to attain the company's target profit. (Round your answer to the nearest dollar amount.)

Sale?

13.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$154
Units in beginning inventory	0
Units produced	2,560
Units sold	2,230
Units in ending inventory	330
Variable costs per unit:
Direct materials	$51
Direct labor	$24
Variable manufacturing overhead	$15
Variable selling and administrative	$16
Fixed costs:
Fixed manufacturing overhead	$92,160
Fixed selling and administrative expenses	$11,150

The total gross margin for the month under absorption costing is:

$62,440

$15,610

$96,240

$107,040

14.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,950
Units sold	4,850
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	60
Direct labor	$	62
Variable manufacturing overhead	$	25
Variable selling and administrative	$	23

Fixed costs:

Fixed manufacturing overhead	$	103,950
Fixed selling and administrative	$	48,500

What is the variable costing unit product cost for the month?

$170 per unit

$191 per unit

$147 per unit

$149 per unit

15.

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	5,400
Variable costs per unit:
Direct materials	$104
Direct labor	$86
Variable manufacturing overhead	$11
Variable selling and administrative expense	$14
Fixed costs:
Fixed manufacturing overhead	$199,800
Fixed selling and administrative expense	$394,200

There were no beginning or ending inventories. The absorption costing unit product cost was:

$190 per unit

$238 per unit

$201 per unit

$325 per unit

16.

Rehmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.05 direct labor-hours. The direct labor rate is $9.90 per direct labor-hour. The production budget calls for producing 3,800 units in June and 4,300 units in July.

Required:

Construct the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round your answers to 2 decimal places.)

	june	july
required production in units
diect labor hours per unit
total direct labor hours needed
direct labor cost per hour
total direct labor cost

17.

A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.

Standard hours per unit of output	5.30	machine-hours
Standard variable overhead rate	$11.66	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,800	machine-hours
Actual total variable manufacturing overhead cost	$96,000
Actual output	1,500	units

What is the variable overhead efficiency variance for the month?

$3,252 U

$6,883 F

$9,911 U

$6,883 U