1.TimeAgain, LLC produces and sells a mantel clock for $110.00 per unit. In2017, 42,000 clocks were produced and 37,000 were sold. Other information for the yearincludes:

Direct materials $44.00 per unit

Direct manufacturing labor $5.00 per unit

Variable manufacturing costs $4.00 per unit

Sales commissions $15.00 per part

Fixed manufacturing costs $64.50 per unit

Administrativeexpenses, all fixed$39.00 per unit

What is the cost per unit using variablecosting?

8.Swan Textiles Inc. produces and sells a decorative pillow for $102.00 per unit. In the first month ofoperation, 2,300 units were produced and 1,800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,300 units. Other information for the monthincludes:

Variable manufacturing costs

$23.00 per unit

Variable marketing costs

$5.00 per unit

Fixed manufacturing costs

$13.00 per unit

Administrativeexpenses, all fixed

$22.00 per unit

Endinginventories:

Direct materials 0

WIP 0

Finished goods 500 units

What is the operating income using variablecosting?

10.Presented below are the production data for the first six months of the year for the mixed costs incurred by Venus Company.

Month

Cost

Units

January

$5,270

4,100

February

$4,550

3,500

March

$6,740

5,550

April

$10,200

8,500

May

$5,900

5,030

June

$7,340

6,630

Venus Company uses the highlow method to analyze mixed costs.

How would the cost function bestated?

13.Healthy Dinners Co. produces frozen dinners for the health-conscious consumer. During the quarter ended September 30, the company had the following costdata:

Dinner ingredients

$

3,550,000

Preparation labor

900,000

Sales and marketing costs

125,000

Plant production overhead

50,000

Normal food spoilage

60,000

Abnormal food spoilage

40,000

General and administrative expenses

75,000

Based on the costdata, what is the total amount of period expenses reflected in thecompany's income statement for the quarter ended September 30?

16.For Heavy ManufacturingCompany, laborhours are 60,000 and wages $141,000 at the high point of the relevantrange, and laborhours are 40,000 and wages $118,000 at the low point of the relevant range.

What are the estimated total labor costs at Heavy Manufacturing Company when 11,700 laborhours areused?