18. The following costs related to Summertime Company for a relevant range of up to 20,000 units annually: Variable Costs: Direct materials $5.00 Direct labor 1.50 Manufacturing Overhead 2.50 Selling and administrative 3.00 Fixed Costs: Manufacturing overhead $20,000 Selling and Administrative 10,000 The selling price per unit of product is $15.00. At a sales volume of 15,000 units, what is the total profit for Summertime Company?

	$ 30,000
	$ 15,000
	$225,000
	$300,000

19. Betsys Brew is a successful brewery engaged in the development and production of specialty micro brews. It uses manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred $1,450,000 of product development costs, $950,000 of materials handling costs, $2,500,000 of production line labor costs, $900,000 for production setup costs, $500,000 in power costs for cooling beer and running equipment and $1,750,000 for manufacturing facility management. Using the manufacturing cost hierarchy, what is the total cost that would be classified as batch-level activity costs?

	$ 900,000
	$ 700,000
	$1,200,000
	$1,250,000

20. The following data was input into a spreadsheet program to determine the Intercept, Slope and R² (RSQ) for Patient Days and Maintenance Costs for a local hospital:

Month	Patent Days (X)	Maintenance Costs (Y)
January	6,600	$8,900
February	8,100	$9,500
March	6,000	$8,400
April	7,500	$9,200
May	8,300	$10,100
June	9,000	$10,800
July	5,200	$8,800
Intercept	$5,468
Slope	$0.541
RSQ	0.79

The estimated variable maintenance cost for the hospital is:

	$3,088
	$3,431
	$0.759
	$0.541