A. MBA company manufactures a product with the following full unit cost at a volume of 2,000 units Direct materials: $100 Direct labor: $40 MOH(30% variable cost) $75 selling expenses (50\% var.) $25 admin expense ( 10% var.) $40 total per unit $280 A company recently approached MBA management with a offer to purchase 225 units for $275 each. MBA currently sells the product to dealers for $400 each. MBA capacity is sufficient to produce extra 225 units. No selling expenses would be incurred on the special order. If MBA's management accepts the offer, profits will: a. decrease by $60,000 b. increase by $33,400 c. increase by $24,412.50 d. decrease by $24.412.50 B. The purpose of reporting the statement of cost of goods manufactured is to? a. assist retail companies to calculate the cost of goods transferred to finished goods inventory during the period b. separate costs by behavior c. calculate contribution margin d. assist manufacturing companies to calculate the cost of goods completed and transferred into finished good inventory during the period C. MBA company estimated overhead cost for the coming year will be $15,000 and estimated 5,000 DL will be used as the allocation base. The among of overhead cost applied by MBA to one of its jobs if the jobs require direct labor hours to complete, would be: a. $150 b. $30 c. $50 d. $15