A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,900 units): Direct materials $171,200 Direct labor 238,400 Variable factory overhead 252,200 Fixed factory overhead 93,000 $754,800 Operating expenses: Variable operating expenses $124,800 Fixed operating expenses 46,500 171,300 If 2,000 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is a. 575,859 b. 579,055 c. 593,075 d. $66,500 If fixed costs are $328,000, the unit selling price is $70, and the unit variable costs are $46, the old and new break-even sales (units), respectively, if the unit selling price Increases by $5 ore Ca. 4. unitawed 11,667 units b. 15.667 units and 466 c. 1.667 und 11310 d. 7.130 unit and 10310 units Previous Next Adirondack Marketing Inc. manufactures two products, A and B. Presently, the company uses a single plantwide factory overhead rate for allocating overhead to products However, management is considering moving to a multiple department rate system for allocating overhead Total DLH per Product Direct Overhead B Labor Hours Painting Dept $240,200 10,700 Finishing Dept 78,100 12,000 Totals $318,300 22,700 12 A 6 9 5 3 11 The single plantwide factory overhead rate for Adirondack Marketing Inc. is a. 140 per din b. $2.09 c5651 pr. d. $22.45 per If fixed costs are $291,000, the unit selling price is $28, and the unit variable costs are $15, the break-even sales (units) ir fured costs are reduced by $45,700 is a. 15.00 un b 22.01 mits CC. 18.869 sniti d. 2x104 Flying Cloud Co. has the following operating data for its manufacturing operations: Unit selling price $207 Unit variable cost s101 Total fixed costs $820,000 The company has decided to increase the wages or hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co will be Canced by lite b. Increased by 1,402 inced by 914 unit d. decreased by 10