A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,900 units) Direct materials $171,200 238,400 Variable factory overhead 252,200 Fixed factory overhead 93,000 $754,800 Direct labor 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 manth, the amount of inventory that would be reported on the variable costing balance sheet is a. 575,859 b. $79,055 c. $93,07 d. 566.500 If fixed costs are $325,000, 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 $S are a. 4,686 units and 13,667 units b. 1967 nits and 4,686 tits c. 13/667 units and 11.310 units d. 7.130 units and 10x10 units 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 DLH per Product Total Direct Labor Hours Overhead B $240,200 6 9 Painting Dept. Finishing Dept. Totals 10,700 12,000 22,700 5 78,100 $318,300 3 11 12 The single plantwide factory overhead rate for Adirondack Marketing Inc is a 5140 per C. 52.00 per dih C 5651 per dit d. 22:45 Gallatin County C Pying Cloud Co. has the following operating data for its manufacturing operations: Unit selling price 5207 Unit variable cost $101 Total fixed costs $828,000 The company has decided to increase the wages of 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 breakeven point for Pying Cloud Co. will be bed by 1.400 by 934 decreased by 1,168 If fixed costs are $291,000, the unit selling price is $28, and the unit variable costs are $15, the break-even sales (units) if fixed costs are reduced by 545,700 is a. 15,095 unite b. 32,64) C. Ini d. 21.30