Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 84 Direct labor $ 50 Variable manufacturing overhead $ 12 Sales commission S 8 Fixed manufacturing overhead $ 300,000 Using absorption costing, what is the cost of goods sold for the second year of operations? Multiple Choice $1,820,000 $1835.000 $1,436.000 Help Save & Exit Subn A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 177 50 14,480 13,500 950 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the total period cost for the month under variable costing? $ 53 $ 50 $ 11 $ 6 $ 504,000 $ 243,000 Multiple Choice $504,000 $324,000 Assume a company has variable manufacturing costs of $20 per unit and total fixed manufacturing overhead per period is $150,000. In its first year of the operations, the company produced 12,500 units and sold 11,300 units and reported absorption costing net operating income of $38,000. What is the company's variable costing net operating income in its first year of operations? Multiple Choice $39,600 $33,600 $59,600 $2,600 Assume a company with two divisions (A and B) prepared the following segmented income statement Save & Exit HE Suom Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income . $ 300,000 120,000 180,000 100,000 $ 80,000 B $ 200,000 130,000 70,000 75,000 $ (5,000) Total $ 500,000 250,000 250,000 175,000 75,000 50,000 $ 25,000 Division B's dollar sales to break even is closest to Multiple Choice $214 286 $61.905 $385.714