4 A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $10,000 indicates that Dept. Y had a direct expense of $1,100 for deliveries and Dept. Z had no direct expense. The indirect expenses are $8,900. The analysis also indicates that 50% of regular delivery requests originate in Dept. Y and 50% originate in Dept. Z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are:

Multiple Choice

• $5,550; $4,450.

• $5,000; $4,890.

• $4,000; $6,000.

• $5,000; $5,000.

• $5,000; $6,000.

5 Locus Company has total fixed costs of $117,000. Its product sells for $51 per unit and variable costs amount to $26 per unit. Next year Locus Company wishes to earn a pretax income that equals 50% of fixed costs. How many units must be sold to achieve this target income level?

Multiple Choice

• 4,680.

• 2,340.

• 9,134.

• 7,020.

• 113,603.