13. Ken Corporation 5,600 units in its March I fin inventory on March 31. On the basid produce during March? A. 42,700. B. 47,300. E. None of the above. Production in units 18. Dur 1,000 1,100 The cost of platinum to be purchased in August is: 980 A. $195,840. B. $198,000. C. S200.160. D. $391,680. E. None of the above. 15. Diely Company has the following sales budget: July- Augus. September Budgeted Sales $105,000 $211,000 $134,000 Credit sales represent 80 percent of budgeted sales. Of the credit sales, 20 percent is collected in the month of the sale, 60 percent in the month after the sale, and the remaining 15 percent is collected two months after the sale. Five percent of all sales are uncollectible and written-off. Total cash receipts from sales in September amounted to A) $169,150 B) $107,200 C) $162,120 D) $135,320 16. A special order generally should be accepted if A. its revenue exceeds allocated fixed costs, regardless of the variable costs associated with the order. B. idle capacity exists and the revenue exceeds all variable costs associated with the order C. idle capacity exists and the revenue exceeds allocated fixed costs. D. the revenue exceeds total costs, regardless of available capacity E. the revenue exceeds variable costs, regardless of available capacity 17. Last year, A&B Company had an operating income of $77,000 using absorption costing and an operating income of $70,700 using variable costing. The fixed manufacturing overhead cost has been $3 per unit for the last three years. If 18,000 units were produced last year, then units sold last year were: A) 20,100 units. B) 24,300 units. C) 11,700 units. D) 15,900 units