5. Danielle's Dresses manufactures women's clothing. Wages and salary for 2020 include the following: Machine Operators -------------------- $200,000 Quality Control Supervisors --------- 100,000 Fabric Cutters ___________________________ 75,000 Factory Janitor .......................... 18,000 Company President ____________________ 150,000 What was the amount of Direct Labor for 2020? a. $75,000 b. $275,000 c. $375,000 (1. $543,000 6. A predetermined overhead rate is computed by which of the following formulas? a. Estimated Total Overhead/Actual Units of the Cost Driver b. Estimated Total Overhead/Estimated Units of the Cost Driver c. Actual Total Overhead/Actual Units of the Cost Driver (1. Actual Total Overhead/Estimated Units of the Cost Driver 7. Gorham Gaslight Inc. has the following sales and cost information: Selling price ------- $4.50 per unit Variable Costs---- 3.25 per unit Fixed Costs -------- $5,000 Units Sold ........... 20,000 What is the effect on Operating Income if 2,000 more units are sold? a. $2,500 increase b. $9,000 increase 0. $2,000 increase (1. No change