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5) Woodruff Flowering Plants provides the following information for the month of May: 5) Actual Fuchsia Dogwood 20,000 4700 $23 $19 Budget Fuchsia Dogwood 17,000

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5) Woodruff Flowering Plants provides the following information for the month of May: 5) Actual Fuchsia Dogwood 20,000 4700 $23 $19 Budget Fuchsia Dogwood 17,000 3100 $22 $18 Sales in units Contribution margin per unit For May, Woodruff will report a(n) A) favorable sales-mix variance C) unfavorable sales-mix variance B) favorable market-share variance D) unfavorable market-share variance 6) 6) 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: Static Budget Victor House-Mate Total Number sold 6,000 24,000 30,000 Contribution margin $1,560,000 $3,120,000 $4,680,000 Actual Results Victor House-Mate Total Number sold 5500 39,000 44,500 Contribution margin $1,400,000 $4,130,000 $5,530,000 What is the total sales-mix variance in terms of the contribution margin? (Round any intermediary calculations two decimal places.) A) $613,600 unfavorable B) $925,600 unfavorable C) $1,237,600 favorable D) $312,000 favorable 12) 12) Electro Corp sells a refrigerator and a freezer as a single package for $1130. Other data are in the chart below. 1 Selling price Manufacturing cost per unit Stand-alone product revenues Refrigerator $840 $700 $1,350,000 Full-size Freezer Packaged Price $490 $1130 $290 $970,000 Using the stand-alone method with selling price as the weight for revenue allocation, what amount will be allocated to the refrigerator? (Do not round any intermediary calculations.) A) $713.68 B) $840.00 C) $416.32 D) $565.00

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