1. A soft drink bottler incurred the following factory utility cost: $3,636 for 650 cases bottled and $3,724 for 900 cases bottled. Factory utility cost is a mixed cost containing both fixed and variable components. The variable factory utility cost per case bottled is closest to:

$5.59

$0.35

$4.14

$4.04

2. The following cost data pertain to the operations of Swestka Department Stores, Inc., for the month of July.

Corporate headquarters building lease$78,300Cosmetics Department sales commissions--Northridge Store$5,850Corporate legal office salaries$60,200Store manager's salary-Northridge Store$19,500Heating-Northridge Store$17,200Cosmetics Department cost of sales--Northridge Store$33,100Central warehouse lease cost$14,000Store security-Northridge Store$18,200Cosmetics Department manager's salary--Northridge Store$4,420

The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores.

What is the total amount of the costs listed above that are direct costs of the Cosmetics Department?

$43,370

$38,950

$97,190

$33,100