A product sells for $200 per unit, and its variable costs per unit are $130. The fixed costs are $420,000. If the firm wants to earn $35,000 pretax income, how many units must be sold? O 5,500. O 500. O 5,000 O 6,000 O 6,500 QUESTION 12 Romeo Corporation has accumulated the following accounting data for the year. Finished goods inventory, January 1 Finished goods inventory, December 31 Total cost of goods sold $ 3,200 4.000 14.200 The cost of goods manufactured for the year is. O $15,000 O $21,400 O $17,400 O $11,000 O $10,200 A company's beginning Work in Process inventory consisted of 20,000 units that were 20% complete with respect to direct labor. These beginning units were completed and another 90,000 units were started during the current period. Of those started, 60,000 were finished and the remaining 30,000 were 40% complete at the end of the period. Using the weighted average method, the equivalent units of production with regard to direct labor were: O 88,000 O 96,000 O 92,000 O 74,000 O 76,000 QUESTION 14 8 poi Last year, Wesson Company sold 10,000 units of its only product. If sales increase by 12% in the current year, how will unit variable cost and unit fixed cost be affected? Unit Variable Cost A) Remains constant B) Increases C) Decreases D) Remains constant E) Remains constant O Choice B Unit Fixed Cost Remains constant Decreases Remains constant Decreases Increases O Choice C O Choice D O Choice E O Choice A The following information is available for a company's cost of sales over the last five months. Month Units sold Cost of sales 400 $ $ January February March April 800 1,600 2,400 31,000 37,000 49,000 61,000 Using the high-low method, the estimated total fixed cost is: O $13,692 O $100,000 0 $25,000 O $50,000 O $30,000