38) urmiture Enterprises manufactures two products: Couches and Beds. The following data are available: Couches Sales price Variable costs $550 $380 Beds $730 $425 The company can manufacture 4 couches per machine hour and 2 beds per machine hour. The company's production capacity is 13,600 machine hours per month. What is the contribution margin per machine hour for beds? A) $1830 B) $1220 C) $610 D) $1155 39) The SD Green Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows: WIP, April 1 Transferred-in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (75%) in VVIP, April 1 Units transferred-in Transferred-in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 20% for conversion costs) 11,000 units $79,940 $24,420 $23,400 50,000 $550,900 42,000 $155,500 $239,250 19,000 units What are the equivalent units for direct materials? A) 45,800 B) 69,000 C) 53,000 D) 61,000 40) Aviary Inc. produces ornate birdcages. The company's average cost per unit is $22 when it produces 2700 birdcages. If $5,700 of the costs are fixed, and the plant manager uses the cost equation to predict total costs, his forecast for 3,500 birdcages will be closests to: A) $17,600 B) $59,400 C) $75,310 D) $77,000