Beginning Finished Goods Inventory Units produced Units sold Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs 50 units 530 units 580 units $120 per unit $13 per unit $17 per unit $19 per unit $15,300 per year $5 per unit $13,500 per year What is the unit product cost using variable costing? (Round your answer to the nearest cent.) O A. $64.87 O B. $108.34 O C. $49.00 OD. $77.87 Lilypad Hot Tubs, Inc. reports the following information for August: Sales Revenue Variable Costs Fixed Costs $710,000 160,000 75,000 Calculate the operating income for August using variable costing. O A. $550,000 OB. $710,000 O c. $635,000 OD. $475,000 Llywelyn, Inc. reports the following information for July: Sales Revenue Variable Costs Operating Income $940,000 150,000 430,000 What is the total fixed cost using variable costing? O A. $280,000 O B. $790,000 OC. $580,000 OD. $360,000 Habitat Help Company provides cleaning services to commercial and residential customers. The commercial business segment provided services to 270 customers and the residential business segment provided services to 595 customers. 221 Service Revenue Variable Costs Fixed Costs Operating Income Commercial $84,000 28,000 37,000 $19,000 Residential $120,000 48.000 51,000 $21.000 Total $204,000 78,000 88,000 S40,000 What is the contribution margin ratio for Habitat Help Company? (Round answer to two decimal places.) OA. 56.86% O B. 62.75% OC. 19.61% OD. 80.39% Exceptional Events provides event management services. The company has three employees, each assigned to specific customers. The company considers each employee's territory as a business segment. The following data relate to its three segments for the month of June: Sale revenue Variable costs Maribel $6,000 $5.700 Jessica $10,700 $7,100 Timothy $12,350 $12.000 The business segments had the following number of customers: Maribel, 25; Jessica, 30; and Timothy, 35. The total fixed costs for the month amount to $3,400. What is the operating income of Exceptional Events for the month of June? O A $300 OB. $850 O C. $4,250 OD. $29,050 Pathways Careers, Inc. has two products-Resume Reader and Cover Letter Cure. Financial data for both the products follow: Units sold Sales price per unit Variable manufacturing cost per unit Sales commission (% of sales) Resume Cover Letter Reader Cure 2.200 units 700 units $700 $1,200 650 5% 300 6% Pathways has two sales representatives Curtis Muller and Willow Brown. Each sales representative sold a total of 1,450 units during the month of March. Curtis had a sales mix of 80% Resume Reader and 20% Cover Letter Cure. Willow had a sales mix of 60% Resume Reader and 40% Cover Letter Cure. Based on the above information, calculate Willow's total contribution to company profits. O A $667,000 OB. $595,660 O C. $284,200 OD. $311,460