2. Arthur Roofings budgeted manufacturing costs for 50,000 squares of shingles are:

Fixed Manufacturing costs $30,000

Variable Manufacturing costs $20,000 per square

Arthur produced 45,000 squares of shingles during March. How much are budgeted total manufacturing costs in March?

9. An investment center generated a controllable margin of $300,000 and sales of $2,000,000. The centers average operating assets were $800,000. How much is the return on investment?

8. Hilbert Company recorded operating data for its shoe division for the year. The companys desired return 5%.

Sales $1,000,000

Contribution margin 200,000

Total direct fixed costs 120,000

Average total operating assets 400,000

What is the controllable a margin for the year?