A company has two departments, Y and Z that incur wage expenses. An analysis of the total wage expense of $25,000 indicates that Dept. Y had a direct wage expense of $3,200 and Dept. Z had a direct wage expense of $5,300. The remaining expenses are indirect and analysis indicates they should be allocated evenly between the two departments. Departmental wage expenses for Dept. Y and Dept. Z, respectively, are:

Multiple Choice

• $11,450; $13,550.

• $13,550; $11,450.

• $12,500; $12,500.

• $3,200; $5,300.

• $8,250; $8,250.

• Minor Electric has received a special one-time order for 900 light fixtures (units) at $5 per unit. Minor currently produces and sells 4,500 units at $6.00 each. This level represents 75% of its capacity. Production costs for these units are $4.50 per unit, which includes $3.00 variable cost and $1.50 fixed cost. To produce the special order, a new machine needs to be purchased at a cost of $475 with a zero salvage value. Management expects no other changes in costs as a result of the additional production. If Minor wishes to earn $625 on the special order, the size of the order would need to be:

  Multiple Choice

• 2,200 units.

• 550 units.

• 250 units.

• 180 units.

• 1,100 units.

• JK Company can sell all of the plush and supreme products it can produce, but it has limited production capacity. It can produce 5 plush units per hour or 3 supreme units per hour, and it has 3,300 production hours available. Contribution margin per unit is $227 for the plush product and $313 for the supreme product. What is the most profitable sales mix for JK Company?

  Multiple Choice

• 0 plush units and 9,900 supreme units.

• 9,900 plush units and 9,900 supreme units.

• 16,500 plush units and 0 supreme units.

• 16,500 plush units and 9,900 supreme units.

• 9,900 plush units and 3,300 supreme units.