30 Dusan, Ltd. showed the following for the year ended 31 December 2021. What will the cost of goods sold be, as reported in the 2021 income statement of the company? (Assume absorption costing)

Sales revenue	310,000
Direct manufacturing labor costs	12,000
Indirect manufacturing costs	42,000
Beginning inventory of finished goods	50,000
Cost of goods manufactured	219,000
Ending inventory of finished goods	55,000
Marketing costs	18,000

1. 214

2196,000

3224,000

4206,000

31 Mickey, Inc. manufactures ball pens and has a master-budget capacity for 2022 of 452,000 units. Its target ending inventory for 2022 is 65,400 units, with a beginning inventory of 46,500 units. What is the budgeted production in 2022?

1. 452,000 units
2. 470,900 units
3. 517,400 units
4. 498,500 units

32Suppose a company shows an operating income of 15,000, fixed costs of 300,000, contribution margin per unit of 2 , and selling price of 10. What is the contribution margin of the company?

1. 240,000
2. 200,000
3. 315,000
4. 285,000