25) wage expehad a direct should be a Y and Dep 25) A company has two departments, Y and Z that incur wage expenses. An analysis of the total wage expense of $19,000 indicates that Dept. Y had a direct wage expense of $2.000 and Dept. Z had a direct wage expense of $3.500. The remaining expenses are indirect and analysis indicates they should be allocated evenly between the two departments. Departmental wage expenses for Dept. Y and Dept. Z. respectively, are: A) $6.750; $6.750. B) $9,500: $9,500. C) $2,000; $3.500. D) S10,250: $8,750. E) 58.750, S10.250. 26) 26) Cameroon Corp. manufactures and sells electric staplers for $16.20 each. If 10.000 units were sold in December, and management forecasts 5% growth in sales each month, the dollar amount of electric stapler sales budgeted for February should be: A) $170,100 B) S162.000 C) $187.535 D) $178,605 E) $196,912 27) 27) Elliot Company can sell all of its products A and Z that it can produce, but it has limited production capacity. It can produce 8 units of A per hour or 10 units of 2 per hour, and it has 20,000 production hours available. Contribution margin per unit is $12 for A and SIO for Z. What is the most profitable sales mix for Elliot Company? A) 60,000 units of A and 100,000 units of Z. B) 84,000 units of A and 60,000 units of Z. C) 0 units of A and 200,000 units of Z. D) 48,000 units of A and 80,000 units of Z. E) 120,000 units of A and 0 units of Z. 28) 28) Hassock Corp. produces woven wall hangings. It takes 2 hours of direct labor to produce a single wall hanging, Hassock's standard labor cost is $14 per hour. During August, Hassock produced 8000 units and used 16,140 hours of direct labor at a total cost of $222,960. What is Hassock's labor rate variance for August? A) $3000 unfavorable. B) $5974 favorable. C) $2974 favorable. D) $3000 favorable. E) $2974 unfavorable