3 If the beginning inventory of a company that manufactures only one product is 5,000 units, the sales forecast is 39,000 units sold, and the desired ending inventory is 6,000 units, how many units should be produced? A 35000 B 34000 C 40000 D 39000 Answer Pitt Inc manufactures jewelry, and GEMini's per unit sales price and variable costs for the current year are as follows: Sales price per unit$300 Variable costs per unit$210 GEMini's total fixed costs are $360,000. GEMini is considering purchasing a new silver polishing machine. If the new purchase of a new machine decreased variable costs per unit by $50 and increased total fixed costs by $340,000, the company's break-even point would: Increase by 1000 units B Increase by 3778 units C Decrease by 1429 units D Increase by 13500 units Answer 5 Estimated customer Product 700 Produ 600 Produ 800 Selling price per unit Variable cost per unit Machine-hours per $80 $65 $45 $35 $26 $20 2.5 3 1.25 The company has only 3,050 machine-hours available. Up to how much should the company be willing to pay per hour to lease additional machine capacity? A $18 B $20 C $15 D $13 Answer 6 Assume a company purchases honeycombs from beekeepers for $2.00 a pound. The honey can be sold in raw form for $3.20 a pound or it can be used to make honey drop candies. Each package of candies contains three-quarters of a pound of honey and can be sold for $4.40. In addition to the cost of the honey, making and selling each container of candies incurs additional variable costs of $1.10 per unit. The monthly fixed costs associated with making the candies include: ###### Master candy-maker's salary Depreciation of candy-making equipment $400.001 Salary of salesperson dedicated to this pi ###### Total fixed costs ###### The candy-making equipment does not wear out through use and it has no resale value. Assuming the company makes and sells 6,100 containers of candy, what is the financial advantage (disadvantage) of continuing to process raw honey into candies? A ($310.00) B $310.00 C ($710.00) D $710.00