3) Springer Products manufactures three different product lines, Model X, Model Y, and Model Z. Considerable market demand exists for all models. The following per unit data apply: Model X Model Y Model Z Selling price $54 $62 $73 Direct materials Direct labor ($17 per hour) 17 17 34 Variable support costs ($7 per machine-hour) 7 14 Fixed support costs 13 Which model has the greatest contribution margin per machine-hour? Note that machine-hours are not explicitly given in this problem but can be easily calculated. A) Model X B) Model Y C) Model z D) Both Model X and Model Y have the highest and same contribution margin per machine-hour . 16) Excellent Manufacturers Inc. has a current production level of 20,000 units per month. Unit costs at this level are: Direct materials Direct labor Variable overhead Fixed overhead Marketing - fixed Marketing/distribution - variable $0.26 0.40 0.16 0.21 0.25 0.42 Current monthly sales are 18,000 units. Jax Company has contacted Excellent about purchasing 1,550 units at $2.00 each. Current sales would NOT be affected by the one-time-only special order, and variable marketing/distribution costs would NOT be incurred on the special order. What is Ratzlaff Company's change in operating profits if the special order is accepted? A) $4,929.00 increase in operating profits B) $4,929.00 decrease in operating profits C) $1,829.00 increase in operating profits D) $1,829.00 decrease in operating profits 23) Genent Industries, Inc. (GII), developed standard costs for direct material and direct labor. In 2017, GII estimated the following standard costs for one of their major products, the 30-gallon heavy-duty plastic container. Direct materials Direct labor Budgeted quantity 0.30 pounds 0.60 hours Budgeted price $50 per pound $12 per hour During July, GII produced and sold 4,000 containers using 1,350 pounds of direct materials at an average cost per pound of $48 and 2,450 direct manufacturing labor hours at an average wage of $12.25 per hour. July's direct material flexible-budget variance is A) $4,800 unfavorable B) $7,500 favorable C) $9,900 unfavorable D) $0