8. Lyons Company consists of two divisions, A and B. Lyons Company reported a contribution margin of $50,000 for Division A. and bod contribution margin ratio of 30% in Division B, when sales in Division B were $200,000. Net operating income for the company was $25,000 and traceable fixed expenses were $40,000 Lyons Company's common fixed expenses were: ( A. $85,000 B. $70,000 C. $45,000 D. $40,000 Show your work! 9. Lounsberry Inc. regularly uses material O55P and currently has in stock 360 liters of the material for which it paid $2,484 several weeks ago, If this were to be sold as is on the open market as surplus material, it would fetch $6.35 per liter. New stocks of the material can be purchased on the open market for $6.90 per liter, but it must be purchased in lots of 1,000 liters. You have been asked to determine the relevant cost of 800 liters of the material to be used in a job for a customer. The relevant cost of the 800 liters of material O55P is: ( A. $5,080 B. $5,322 C. $5,520 noueaH D. $6,900 PS Show your work! bom 10. (Ignore income taxes in this problem.) The following data pertain to an investment: Cost of the investment. Life of the project.. Annual cost savings Estimated salvage value. Discount rate $18,955 5 vears $5.000 $1.000 82 10 The net present value of the proposed investment is: EST 82 A. $621 ho wo B. $3,355 C.$(3,430) D.$0