14-7. Using the following selected data from both Garcon Company and Pepper Company for the year ended December 31 , compute 1) the cost of goods manufactured, and 2) the cost of goods sold. 2) Cost of Goods Sold Finished goods imventory, beginning Add: Cost of goods manufactured Cost of goods available for sale Less: Finding finished poods imventory Cost of goods sold 14-3. TechPro offers instructional courses in e-commerce website design. The company holds classes in a building that it owns. Identify each cost as direct or indirect. The cost object is an individual class. Depreciation on classroom building Monthly internet connection cost Instruction manuals for students Classroom utilities cost Classroom cleaning fees Depreciation on computers used for classes Instructor wage (per class) Snacks for students 18-5. Felix \& Co, reports the following information about its units produced and total costs. 1. Use the high-low method to estimate the fixed and variable components of total costs. 2. Estimate total costs if 4,000 units are produced. 18-10. Sunn Company manufactures a single product that sells for $160 per unit and whose total variable costs are $128 per unit. The company's annual fixed costs are $464,000. 1. Prepare a contribution margin income statement at the break-even point. 2. If the company's fixed costs increase by $130,000. What amount of sales (in dollars) is needed to break even? 18-17. Hudson Co. reports the following contribution margin income statement. The marketing manager believes that increasing advertising costs by $81,000 will increase the company's sales volume to 11,000 units. Prepare a contribution margin income statement assuming the company incurs additional advertising costs. Evaluate whether Hudson Co. should reject or accept this advertising campaign