(4 points) Albers Corporation makes a chainsaw with model number W500. The goal for 2015 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of W500 units that can be produced. The industry market size for chainsaws increased 5% from 2014 to 2015. The following additional data are available for 2014 and 2015: 2014 2015 10,000 10,500 Units of W500 produced and sold Selling price Direct materials (square feet) $100 30,000 $95 29,000 $10 $11 Direct material costs per square foot Manufacturing capacity for W500 (units) Total conversion costs 12,500 12,000 $250,000 $240,000 Conversion costs per unit of capacity $20 $20 What is the cost effect of the growth component for direct materials? $16,500 F $10.000 U $15,000 U $10,000 F What is the cost effect of the productivity component for conversion costs? $12,500 U $10,000 U $10,000 F Zero What is the revenue effect of the growth component? $50,000 F $2,500 U $52,500 U $47,500 F (4 points) Albers Corporation makes a chainsaw with model number W500. The goal for 2015 is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of W500 units that can be produced. The industry market size for chainsaws increased 5% from 2014 to 2015. The following additional data are available for 2014 and 2015: 2014 2015 10,000 10,500 Units of W500 produced and sold Selling price Direct materials (square feet) $100 30,000 $95 29,000 $10 $11 Direct material costs per square foot Manufacturing capacity for W500 (units) Total conversion costs 12,500 12,000 $250,000 $240,000 Conversion costs per unit of capacity $20 $20 What is the cost effect of the growth component for direct materials? $16,500 F $10.000 U $15,000 U $10,000 F What is the cost effect of the productivity component for conversion costs? $12,500 U $10,000 U $10,000 F Zero What is the revenue effect of the growth component? $50,000 F $2,500 U $52,500 U $47,500 F