28. Two big benefits of ABC costing are a) more accurate product cost information and b) more detailed information on costs and the drivers of those costs.

True

False

32.

The budgeted income statement presented below is for Burkett Corporation for the coming fiscal year. If Burkett Corporation is able to achieve the budgeted level of sales, its margin of safety in dollars would be (Do not round intermediate calculations.):

Sales (61,000 units)		$1,281,000
Costs:
Direct materials	$581,200
Direct labor	241,200
Fixed factory overhead	106,000
Variable factory overhead	151,200
Fixed marketing costs	111,200
Variable marketing costs	51,200	1,242,000
Pretax income		$39,000

$195,000.

$264,000.

$151,200.

$256,000.

$248,400.