Answer all these questions with the right answer letter next to each question number

9-Sugar Corp has a selling price of $29, variable costs of $19 per unit, and fixed costs of $21,000. Maple expects profit of $309,000 at its anticipated level of production. If Sugar sells 5,900 units more than expected, how much higher will its profits be?

A)$59,000

B)$309,000

C)$171,100

D)$250,000

11-Jasper Enterprises had the following cost and production information for April:

Units Produced				20,000
Units Sold				18,000
Unit Sales Price			$	250
Manufacturing Cost Per Unit
Direct Material			$	30
Direct Labor			$	35
Variable Manufacturing Overhead			$	18
Fixed Manufacturing Overhead	($380,000/20,000)	=	$	19
Full Manufacturing Cost Per Unit			$	102
Nonmanufacturing Costs
Variable Selling Expenses			$	67,000
Fixed General and Administrative Costs			$	51,000

What is Jasper Enterprise's income under absorption costing?

A)$2,508,000

B)$2,546,000

C)$1,814,889

D)$1,836,000