44 A company that makes organic fertilizer has supplied the following data: Bags produced and sold 240,000 Sales revenue $1,896,000 Variable manufacturing expense $804,000 Fixed manufacturing expense $520,000 Variable selling and administrative expense $180,000 Fixed selling and administrative expense $270,000 Net operating income $122,000 The company's degree of operating leverage is closest to: A. 1.97 B. 15.54 C. 1.25 D.7.48 QUESTION 45 The records of the Dodge Corporation show the following results for the most recent year at a level of 16,000 units of sales: Total Sales (16,000 units) Total Variable expenses Net operating income $256,000 $160,000 $32,000 Given these data, the unit contribution margin was: A. $16. 8. $4 C. $2 D.$6 The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 1.7 $19.80 meters per meter The following data pertain to operations concerning the product for the last month: Actual price Actual materials used in production Actual output What is the materials quantity variance for the month? A.$13,720 U A. B. B.$6,732 F B. C. C.$13,860 U C D. D.$6,664 F D. $19.60 per meter 5,100 meters 3,200 units