a. 22. In Aug. 2019, Macaroni Mfg. sold 7,500 phones: total sales were $187,500; total variable costs were $112,500, and total fixed costs were $25,000. Calculate contribution margin (CM) per unit and CM ratio. $15 and 60% b. $10 and 60% $15 and 40% d. $10 and 40% c. 23. Camden Mfg. had the following information during 2020: Beg. WIP inventory $45,000 Beg. FG inventory $39,000 End. WIP inventory. $38,000 End. FG inventory $57,000 Direct Labor $68,000 Direct materials (DM) purchased $75,000 Beg. DM inventory $2,000 End. DM inventory $8,000 Factory Overhead $42,000 Calculate Camden's 2020 cost of goods sold. a. $144,000 b. $178,000 c. $186,000 d. $168,000 24. In March 2019, Aldi Mfg made 700 unvarnished bookshelves at a cost of $12/unit. Aldi can sell the bookshelves unvarnished for $25/unit. Alternatively, Aldi can varnish the bookshelves and sell them for $65/unit but it would incur the following incremental costs: total direct materials: $7,000; total direct labor $14,000; and total fixed costs $10,500. Should Aldi sell the varnished or unvarnished bookshelves? a. Unvarnished because net income decreases by $3,500 b. Varnished because net income increases by $3,500 c. Unvarnished because net income increases by $3,500 d. Varnished because net income decreases by $3,500 25. At the beginning of 2019, Marshals Mfg. estimated that factory OH would be $2,000,000 and total direct labor hours would be 400,000 hours. For 2019, actual factory OH was $2,100,000 and the actual labor hours were 450,000 hours. Calculate Marshals under or over applied overhead for 2019. a. $150,000 underapplied b. $100,000 underapplied c. $100,000 overapplied d. $150,000 overapplied