6) The number of units that must be sold to achieve $40,000 of operating income is A) 677 units 8) 717 units C) 617 units D) 650 units 7) At the breakeven 2 2,001st unit sold will contribute A)$1 B) $2 C) $3 D) S5 n point of 2,000 units, variable costs total $4,000 and fixed costs total $6,000. The The budgeted indirect-cost rate for each cost pool is computed as A) budgeted annual indirect costs divided by budgeted annual quantity of cost allocation base 8) budgeted annual quantity of cost allocation base divided by budgeted annual indirect costs C) actual annual indirect costs divided by budgeted annual quantity of cost allocation base D) budgeted annual indirect costs divided by budgeted actual quantity of cost allocation base 9) Bernard Company's budgeted manufacturing overhead is $3,300,000. Overhead is allocated on the basis of direct labor hours. The budgeted direct labor hours for the period are 60,000. What is the manufacturing overhead rate? A) $47.00 B) S56.00 C) $75.00 D) $55.00 10) Vision Enterprises manufactures digital video equipment. For each unit, $3,000 of direct material is used and there is $2,000 of direct manufacturing labor at $20 per hour. Manufacturing overhead is applied at $25 per direct manufacturing labor hour. Calculate the profit earned on 50 units if each unit sells for $9,000 A) $65,000 B) $80,000 C) $75,000 D) $2,500