2) Brewers Corp. incurred the following costs for the months of January - April: Jan Feb Mar 225 200 250 ?? ?? 1,500 Apr 275 ?? ?? 3.750 Note: Fixed portion of Mixed = $1,000 22 22 22 A) Calculate the missing costs (hint: fixed costs in total & variable costs per unit remain the same). B) What are the straight fixed costs per month? C) What are the straight variable costs per unit? D) What is the variable cost per unit of the mixed costs, if the fixed portion of mixed costs = $1,000? E) What therefore are the total fixed costs, including the mixed portion? F) What therefore is the total variable cost per unit, including the mixed portion? G) What therefore is the complete cost formula, including all costs? H) Calculate the total cost if the # units for May = 300. Units produced each month Variable costs Fixed costs Mixed costs Total costs ?? 3.250 22 3.500 1,000 ?? 3.000 1) Badgers Inc. had the following costs incurred for the month of October: when 1,000 units of product were manufactured. Raw materials 8,000 15,000 2,000 2,500 4,500 22,000 1,000 A) Calculate the variable cost per unit (total variable costs /# units). B) Calculate the total fixed costs. C) Using the info from A) and B), compute the cost formula. Calculate the total costs for 500 units of product. D) Assembly line labor wages Manufacturing overhead - variable Manufacturing overhead - fixed RE Taxes Management's Salaries Marketing 3) Sales Revenue less COGS Gross Margin less Operating Exps. Net Inc. 250,000 22 50,000 GM Ratio - ?? 22 10,000 A) Filling in the missing dollar amounts above (??). B) Calculate the GM Ratio, B) Prepare a Contribution Format Margin Income Statement using the above data. Note the CM Ratio -35%.