37.

Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year		33,000	units
Units sold this year		19,800	units
Direct materials	$	17	per unit
Direct labor	$	19	per unit
Variable overhead	$	99,000	in total
Fixed overhead	$	165,000	in total

Given Advanced Company's data, compute cost per unit of finished goods under variable costing.

44.Alliance Company's budgets production of 26,000 units in January and 30,000 units in the February. Each finished unit requires 3 pounds of raw material K that costs $2.00 per pound. Each month's ending raw materials inventory should equal 30% of the following month's budgeted materials. The January 1 inventory for this material is 23,400 pounds. What is the budgeted materials need in pounds for January?

50.Grason Corporation is preparing a budgeted balance sheet for 2018. The retained earnings balance at December 31, 2017 was $535,500. The 2018 budgeted income statement shows expected net income of $113,000. The company expects to declare dividends during 2018 amounting to $41,000. The expected balance in retained earnings on the 2018 budgeted balance sheet is: