48) Which of the following sentences is true of normal spoilage and abnormal spoilage? 48) A Normal spoilage costs are inventoriable and are deducted from the cost of good units B) Abnormal spoilage costs are inventoriable and are deducted from the cost of good units C) Abnormal spoilage costs are inventoriable and are added to the cost of good units produced produced, while abnormal spoilage costs are expensed in the accounting period in which they occur produced, while normal spoilage costs are expensed in the accounting period in which they occur while normal spoilage costs are expensed in the accounting period in which they occur D) Normal spoilage costs are inventoriable and are added to the cost of good units produced, while abnormal spoilage costs are deducted from the cost of good units produced. 49) 49) The Fortise Corporation manufactures two types of vacuum cleaners, the Victor for commercial building use and the House-Mate for residences. Budgeted and actual operating data for the year 2017 were as follows: Total 30,000 $3,140,000 $4,720,000 Static Budget Number sold House-Mate 24,000 Victor 6,000 $1,580,000 Contribution margin Total 40,000 $4,140,000 $6,040,000 Victor 5,000 $1,900,000 House-Mate 35,000 Actual Results Number sold Contribution margin What is the total static-budget variance in terms of the contribution margin? B) $680,000 unfavorable D) $680,000 favorable A) $1,320,000 favorable C) $1,320,000 unfavorable 50) Emrald Corp currently uses a manufacturing facility costing $560,000 per year: 90% of the facility's capacity is currently being used. A start-up business has proposed a plan that would utilize the other 10% of the facility and increase the overall costs of maintaining the space by 11%. If the incremental method were used, what amount of cost would be allocated to the start-up business? 50) B) S62,160 C) $50,400 A) $56,560 D) $61,600