15. Swanson Com for Sporting Goods and 35% for Sports Gear. Swanson incurs $4,440,000 in fixed costs. The contribution margin ratio for Sporting Goods is 30% while for Sports Gear it is 50% what is the weighted-average contribution margin ratio? a) 37%. b) 40%. c) 43%, d) 50% pany has two divisions: Sporting Goods and Sports Gear. The sales mix is 65% 16. Jaycee Auto Repair has the following budgeted costs for the next year: Shop employees' wages and benefits $120,000 Parts manager's salary and benefits Office employee's salary and benefits 15,000 40,000 400,000 30,000 Other overhead Invoice cost of parts and materials Total budgeted costs The material loading charge to be used next year assuming a 40% markup on material cost is a) 20%. b) 40%. c) 65%. d) 80%. 17. Carlos Consulting Ine. provides financial consulting and uses time and material pricing for its consulting service. Carlos estimates its labor rate to be $46 per hour and material loading charge to be 40%. A consulting job takes 20 hours of consulting time and $180 of materials. The client's bill would be: a) $772. b) $992 c) $1,100. d) $1,172 18. In cost-plus pricing, the target selling price is computed as a) variable cost per unit+ desired ROI per unit. b) fixed cost per unit+ desired ROI per unit. c) total unit cost+ desired ROI per unit. d) variable cost per unit + fixed manufacturing cost per unit+ desired ROl per unit