15) The following information relates to the operations of Cruz Manufacturing during the current year Raw materials used Direct labor wages Sales salaries and commissions Depreciation on production equipment Rent on manufacturing facilities Packaging and shipping supplies Sales revenue Units produced and sold Selling price per unit $11,100 31,100 26,100 2110 16,100 3110 96,100 11,100 $12.00 Based on this information, what is the company's cost of goods sold? (Do not round intermediate calculations.) A) $60,410 B) $63,520 C) $45,310 D) $89,620 16) Taste of the Town, Inc. operates a gourmet sandwich shop. The company orders bread, cold cuts, and produce several times a week If the cost of these items remains constant per customer served, the cost is said to be A) Fixed B) Opportunity C) Mixed D) Variable 17) During its first year of operations, Connor Company paid $42,040 for direct materials and $19,200 in wages for production workers. Lease payments and utilities on the production facilities amounted to $8200. General, selling, and administrative expenses were $9200. The company produced 6200 units and sold 5200 units for $16.20 a unit. The average cost to produce one unit is which of the following amounts? A) $11.20 B) $9.66 C) $12.68 D) $13.35 18) Pierce Company's break-even point is 21,000 units. Its product sells for $31 and has a $12 variable cost per unit. What is the company's total fixed cost amount? A) $651,000 B) $252,000 C) $399,000 D) Fixed costs cannot be computed with the information provided