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A partial listing of costs incurred at Archut Corporation during September appears below: Direct materials $ 113,000 Utilities, factory $ 5,000 Administrative salaries $ 81,000

A partial listing of costs incurred at Archut Corporation during September appears below:

Direct materials $ 113,000
Utilities, factory $ 5,000
Administrative salaries $ 81,000
Indirect labor $ 25,000
Sales commissions $ 48,000
Depreciation of production equipment $ 20,000
Depreciation of administrative equipment $ 30,000
Direct labor $ 129,000
Advertising $ 135,000

The total of the manufacturing overhead costs listed above for September is:

Multiple Choice

  • $30,000

  • $50,000

  • $292,000

  • $586,000

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Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $19,950 and variable expenses of $5,985. Product Y45E had sales of $26,190 and variable expenses of $10,476. The fixed expenses of the entire company were $17,000. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company:

Multiple Choice

  • would increase.

  • would decrease.

  • could increase or decrease.

  • would not change.

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Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $102
Units in beginning inventory 0
Units produced 3,800
Units sold 3,230
Units in ending inventory 570
Variable costs per unit:
Direct materials $ 18
Direct labor $ 38
Variable manufacturing overhead $ 7
Variable selling and administrative expense $ 5
Fixed costs:
Fixed manufacturing overhead $64,200
Fixed selling and administrative expense $ 2,500

The total contribution margin for the month under variable costing is:

Multiple Choice

  • $43,120

  • $45,620

  • $109,820

  • $125,970

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WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $86,000 annually and one salaried estimator who is paid $48,000 annually. The corporate office has two office administrative assistants who are paid salaries of $52,000 and $38,000 annually. The president's salary is $156,000. How much of these salaries are common fixed expenses?

Multiple Choice

  • $246,000

  • $156,000

  • $90,000

  • $318,000

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Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $89,000. The South Division's divisional segment margin is $39,500 and the West Division's divisional segment margin is $171,900. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

  • $122,400

  • $128,500

  • $260,900

  • $211,400

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