4. Forty WinksC budget shows that Forty Winks Corporation plans to produce 1,200 night stands in March and 1,050 night stands in April. Each night stand requires .50 direct labor hours in its production. Forty Winks Corporation has a direct labor rate of $12 per direct labor hour. What is the total combined direct labor cost that Forty Winks Corporation should budget in March and April? A. $12,600 B. $13,500 C. $14,400 D. $27,000 5. Expected future benefits and costs that differ among alternative courses of action are referred to as A. relevant information. B. historical information. C. predictable information. D. irrelevant information. In a special order decision, the special price must exceed the variable cost of filling the order. In other words, the special order must have 6. a positive contribution margin sunk costs. opportunity costs. a negative contribution margin. A. B. C. D. 7. "Contribution margin per unit" is best described by which of the following? A. B. C. D. Sales price per unit minus fixed cost per unit Sales price per unit minus variable cost unit Sales price per unit minus fixed and variable costs per unit Units sold time contribution margin ratio