Baker Furniture Company provided the following manufacturing costs for the month of June: Direct labor costs $330,000 Direct materials costs 163,000 Equipment depreciation (straight-line) 14,100 Factory insurance 5,100 Factory manager's salary 8,400 Janitor's salary 14,300 Packaging costs 18,800 Property taxes on the factory 16,300 From the above information, calculate Baker's total fixed costs. O A. $43,900 B. $570,000 O C. $53,100 OD. $58,200 A small business produces a single product and reports the following data: Sales price $7.00 per unit Variable cost $3.00 per unit Fixed cost $8,000 per month Sales in units 29,000 units per month The company believes it can lower its variable cost to $2.50 per unit. What will be the new breakeven point in units (rounded to next whole unit) O A. 1,778 OB. 6,445 O C. 3,200 OD. 2,000 Well Tool, Inc., a manufacturer of welding tools, divided its manufacturing process into two Departments - Machining and Finishing. The estimated overhead costs for the Machining and Finishing Departments were $870,000 and $2,470,000 respectively. The company produces two types of tools - Standard and Deluxe. The Machining Department is mechanized, whereas the Finishing Department is labor oriented. Calculate the department predetermined overhead allocation rate for the Machining Department using machine hours as the allocation base. (Round answer to the nearest cent.) Machining Finishing Estimated Machine hours Estimated Labor hours Standard 2,700 2,300 Deluxe 1,900 2,700 Totals 4,600 5,000 O A. $726.09 B. $683.13 O C. $189.13 D. $494.00 Johnson, Inc. produces a special wrench. The target sales price is $80 per unit. The company desires a 70% net profit margin on its products. What is the company's target full - product cost per unit using target pricing? A. $112 B. $56 C. $24 D. $80