18 only please . . Thank you so much

Key Company has a targeted sales volume of 62, 300 units. Total fixed costs are $31, 200 The ___ contribution margin per unit is $1.20. What is targeted net income? $37, 440 $74, 760 $31, 200 $43, 560 Merchandising and manufacturing companies account for ______ in the same way. selling expenses design expenses customer service expenses all of the above A merchandising firm has ______ inventory account(s). A manufacturing firm has _____ two; three three; one one; three three; three Factory overhead does NOT include_________. electricity bill in factory insurance Expense on factory building wages of janitors in corporate headquarters supplies used in factory Indirect production costs do NOT include_________. rent expense on factory building wages of forklift truck operators in assembly area wages of security guards at corporate headquarters property taxes on factory building In a manufacturing company, product costs used for external reporting include________. indirect production costs only direct material costs plus nonproduction costs direct material costs plus direct labor cost only direct material costs plus direct labor cost plus indirect production costs In a merchandising firm, the computation of Cost of Goods Sold does NOT use ___________. Merchandise Inventory, ending balance Merchandise Inventory, beginning balance purchases of merchandise inventory purchases of raw materials Which of the following costs is NOT an inventoriable cost for a manufacturing firm? Marketing Expense Wages Expense for forklift operator in factory Wages Expense for security guard in factory Factory Supervisor's Salary Expense Where does a company find forecasted financial statements for a five to ten year period? _______ strategic plan rolling budget long-range plan master budget