6. Marley Music produces toy instrumentstrumpet and flute for children. Molding costs

Department	Copies
Purchasing	150,000
Accounting	450,000
Information Technology	200,000

If the purchasing department makes 23,000 copies this quarter, how much copying cost will Barnes & Cohen allocate to purchasing?

a. $405

b. $2,699

c. $506

d. None of these answer choices are correct

14. The Book Rack has two locations, downtown and on campus. During March, the company reported net income of $164,000 and sales of $1.2 million. The contribution margin in the downtown store was $320,000 (32% of sales). The contribution margin in the campus store is $110,000. Direct fixed costs are $90,000 in the downtown store and $93,000 in the campus location. How much are total variable costs?

a. $953,000

b. $770,000

c. $680,000

d. $430,000