26. During March, the production department of a process operations system completed and transferred to finished goods 23,000 units that were in process at the beginning of March and 130,000 units that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 57% complete with respect to conversion. At the end of March, 32,000 additional units were in process in the production department and were 100% complete with respect to materials and 32% complete with respect to conversion. Compute the number of physical units transferred to finished goods.

A) 153,000.

B) 130,000.

C) 166,000.

D) 125,000.

E) 185,000.

35. During its most recent fiscal year, Raphael Enterprises sold 230,000 electric screwdrivers at a price of $15.90 each. Fixed costs amounted to $529,000 and pretax income was $759,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question?

A) $2,369,000.

B) $1,288,000.

C) $3,657,000.

D) $1,840,000.

E) $2,898,000.

33. A firm expects to sell 24,500 units of its product at $10.50 per unit and to incur variable costs per unit of $5.50. Total fixed costs are $65,000. The total contribution margin is:

A) $57,500.

B) $65,000.

C) $122,500.

D) $134,750.

E) $199,750.