Question
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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