7. Given the following information for Janaro Products, compute the co mpany's ROl Sales $800,000; Controllable Margin -$120,000; Average Operating A $400,000. a. 30% b. 50% C. 15% d. Some other answer 8. Given the following data for Harvard Publishing, determine the amount of cost of goods manufactured. Direct materials used Direct labor Manufacturing overhead Operating expenses a. $169,000 b. $173,000 c. $175,000 d. $165,000 $12,000 8,000 ,000 12,000 Beginning work in process Ending work in process Beginning finished goods Ending finished goods $65,000 41,000 63,000 88,000 14 9. Select the correct order of the following components of the production cost report (1) costs accounted for (2) unit costs (3) costs charged to a department 10. Which is the starting point of a master budget? a. Cash budget b. Sales budget c. Production budget d. Budgeted balance sheet