25) A manufacturing most recent month of operations any that produces a probl ee the following data concerning its Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense $ 90,300 42.00 What is the variable costing unit product cost for the month A) S118 per unit B) S108 per unit C) 5123 per unit 29) The following data are for the Akron Division of Consolidated Rubber, Inc. D) $139 per un Sales Net operating income Average operating assets Stockholders' equity Residual income 9:40.000 83.000 440,000 94.000 37,000 For the past year, the minimum required rate of retum was: D) 8.00% C) 10.45% B) 8.83% A) 11.14% 30) Variable manufacturing overhead costs are treated as product costs under both absorption and variable costing A) True B) False 31) The Cook Corporation has two divisions--East and West. The divisions have the following revenues and expenses: West East 580,000 $ $ 474,000 180,000 229,300 Sales 208.000 172.500 Variable costs 134,800 Traceable fixed costs $ 92,700 S (141.100) Allocated common corporate costs Net operating income (loss) 177,800 The management of be fixed costs could be avoided he West Division w The management of Cook is considering the climination of the West Division. If the West Division were eliminated, its traceable fixed costs could be avoided. Totalcommon corporate costs would be unaffected D) $112,700 by this decision. Given these data, the elimination of the West Division would result in an overall company C) S( 65,100) net operating income (loss) of B) S(85,100) A) S( 28,400)