13. Mullee Corporation produces a single product and has the following cost structure: Number of units produced each year 7,000 Variable costs per unit: Direct materials $ 51 Direct labor $ 12 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 5 Fixed costs per year: Fixed manufacturing overhead $ 441,000 Fixed selling and administrative expense $ 112,000

The absorption costing unit product cost is:

Multiple Choice

$149 per unit

$65 per unit

$63 per unit

$128 per unit

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

Selling price	$	88
Units in beginning inventory		0
Units produced		5,200
Units sold		4,900
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	12
Direct labor	$	23
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	161,200
Fixed selling and administrative expense	$	63,700

The total contribution margin for the month under variable costing is:

Multiple Choice

• $64,200

• $249,900

• $225,400

• $98,000

15. Gulinson Corporation has two divisions: Division A and Division B. Data from the most recent month appear below:

	Total Company		Division A			Division B
Sales	$	591,000	$	222,000		$	369,000
Variable expenses		275,580		113,220			162,360
Contribution margin		315,420		108,780			206,640
Traceable fixed expenses		195,000		66,000			129,000
Segment margin		120,420	$	42,780		$	77,640
Common fixed expenses		65,010
Net operating income	$	55,410

The break-even in sales dollars for Division A is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $134,694

• $184,531

• $487,179

• $267,367

16.Bustillo Inc. is working on its cash budget for March. The budgeted beginning cash balance is $49,000. Budgeted cash receipts total $133,000 and budgeted cash disbursements total $128,000. The desired ending cash balance is $68,000. To attain its desired ending cash balance for March, the company needs to borrow:

Multiple Choice

• $68,000

• $0

• $122,000

• $14,000