4. Based on the following data Sales on account during year Cost of merchandise sold during year Accounts receivable, beginning of year Accounts receivable, end of year Inventory, beginning of year Inventory, end of year for the current year, what is the inventory turnover? year, w $700,000 270,000 45,000 35,000 90,000 110,000 a. 2.7 c. 2.5 d. 3.0 5 Based on the following data for the current year, what is the number of days' sales in inventory? Sales on account during year Cost of merchandise sold during year Accounts receivable, beginning of year Accounts receivable, end of year Inventory, beginning of year Inventory, end of year $1,204,500 657,000 75,000 85,000 85,600 98,600 a. 51.2 b. 44.4 c. 6.5 d. 7.5 6, Sage Company is operating at 90% of capacity and is currently purchasing a part used in its manufacturing operations for $15 per unit. The unit cost for the business to make the part is $20, including fixed costs, and $11, not including fixed costs. If 30,000 units of the part are normally purchased during the year but could be manufactured using unused capacity, what would be the amount of differential cost increase or decrease from making the part rather than purchasing it? a. $150,000 cost increase b. $120,000 cost decrease c. $150,000 cost increase d. $120,000 cost increase Carmen Co. can further process Product J to produce Product D. Product J is currenty selling for $20 per pound and costs $15.75 per pound to produce. Product D woul $38 per pound and would require an additional cost of $8.55 per pound to currently d sell for 7. What is the differential cost of producing Product D? a. $6.50 per pound b. $8.55 per pound c. $17.00 per pound d. $5.25 per pound 8. What is the differential revenue of producing Product D