Bendel Incorporated has an operating leverage of $3\mathrm{.}9.$ If the company's sales increase by $11\%,$ its net operating income should increase by about:

A$.42\mathrm{.}9\%$

B$.30\mathrm{.}3\%$

C$.11\mathrm{.}0\%$

D$.2\mathrm{.}8\%$

Jilk Incorporated's contribution margin ratio is $61\%$ and its fixed monthly expenses are $$48,500.$ Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $$139,000?$

A$.$ $$5,710$

B$.$ $$90,500$

C$.$ $$84,790$

D$.$ $$36,290$

During June, Buttrey Corporation incurred $$75,000$ of direct labor costs and $$15,000$ of indirect labor costs. The journal entry to record the accrual of these wages would include a:

A$.$ credit to Work in Process of $$90,000.$

B$.$ credit to Work in Process of $$75,000.$

C$.$ debit to Work in Process of $$75,000.$

D$.$ debit to Work in Process of $$90,000.$

During March, Zea Incorporated transferred $$66,000$ from Work in Process to Finished Goods and recorded a Cost of Goods Sold of $$72,000.$ The journal entries to record these transactions would include a:

A$.$ credit to Cost of Goods Sold of $$72,000.$

B$.$ credit to Finished Goods of $$66,000.$

C$.$ credit to Work in Process of $$66,000.$

D$.$ debit to Finished Goods of $$72,000.$