A cement manufacturer has supplied the following data:

Tons of cement produced and sold	267,000
Sales revenue	$1,174,800
Variable manufacturing expense	$436,000
Fixed manufacturing expense	$233,000
Variable selling and administrative expense	$98,000
Fixed selling and administrative expense	$223,000
Net operating income	$184,800

What is the company's unit contribution margin? (Do not round your intermediate calculations.)

$2.40 per unit

$4.40 per unit

$0.42 per unit

$2.00 per unit

Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $11,900. The BAJ Division's divisional segment margin is $82,100 and the CBB Division's divisional segment margin is $47,100. What is the amount of the common fixed expense not traceable to the individual divisions?

$94,000

$117,300

$59,000

$129,200

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	6,900
Variable costs per unit:
Direct materials	$139
Direct labor	$126
Variable manufacturing overhead	$7
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$248,400
Fixed selling and administrative expense	$538,200

There were no beginning or ending inventories. The absorption costing unit product cost was:

$265 per unit

$308 per unit

$272 per unit

$398 per unit

Nantua Corporation has two divisions, Southern and Northern. The following information was taken from last year's income statement segmented by division:

	Total Company	Southern	Northern
Sales	$4,200,000	$2,620,000	$1,580,000
Contribution margin	$1,750,000	$1,110,000	$640,000
Divisional segment margin	$910,000	$740,000	$170,000

Net operating income last year for Nantua Corporation was $420,000.

In last year's income statement segmented by division, what were Nantua's total common fixed expenses?

$490,000

$840,000

$1,330,000

$1,400,000