28.

Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table:

	Molding			Finishing
Direct labor hours	87,000	DLH		172,500	DLH
Machine hours	110,000	MH		93,500	MH

Tarnish Industries uses departmental overhead rates and is planning on a $5.30 per direct labor hour overhead rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table.

31.

Mullis Corp. manufactures DVDs that sell for $5.10. Fixed costs are $33,000 and variable costs are $3.60 per unit. Mullis can buy a newer production machine that will increase fixed costs by $17,600 per year, but will decrease variable costs by $0.80 per unit. What effect would the purchase of the new machine have on Mullis' break-even point in units?

33.

Madison Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are:

	M			N			O
Unit sales price	$	15		$	10		$	16
Unit variable costs		8			7			14

Total fixed costs are $448,000. The selling price per composite unit for the current sales mix (rounded to the nearest cent) is:

34.Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $360 and has a unit contribution margin of $135; the Adult model sells for $910 and has a unit contribution margin of $480; and the Recreational model sells for $1,060 and has a unit contribution margin of $530. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $6,560,000, calculate the firm's selling price per composite unit.

36. Flannigan Company manufactures and sells a single product that sells for $500 per unit; variable costs are $270. Annual fixed costs are $943,000. Current sales volume is $4,250,000. Compute the break-even point in dollars.

38.

Alexis Co. reported the following information for May:

	Part A
Units sold		6,400	units
Selling price per unit	$	940
Variable manufacturing cost per unit		590
Sales commission per unit - Part A		94

What is the manufacturing margin for Part A?