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due date, in physical form. No late pre$-$tests will be accepted.

$6.$ I, the undersigned, have neither received nor given any unauthorized aid on this pre$-$test.

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Section

Marla's Dirndls is a designer and manufacturer of traditional german dresses $($dirndls$)$ serving the upper Midwestern United States. Marla's internal accounting group wants to determine what portion of its costs are fixed, and what portion are variable. Using the cost data from $2015$ in the table below, please determine:

$\backslash$table$[[$Month$,\backslash$table$[[$Manufacturing$],[$Costs$]],\backslash$table$[[$Production$],[($dirndls$)]]],[$January$,$$$,55,000,25,000],[$February$,$$$,60,000,26,000],[$March$,$$$,90,000,40,000],[$April$,$$$,95,000,50,000],[$May$,$$$,85,000,38,000],[$June$,$$$,80,000,30,000],[$July$,$$$,80,000,34,000],[$August$,$$$,70,000,28,000],[$September$,$$$,75,000,30,000],[$October$,$$$,85,000,39,000],[$November$,$$$,80,000,34,000],[$December$,$$$,65,000,27,000]]$

a$.$ The variable cost per dirndl produced

b$.$ The fixed costs of production per month

c$.$ If Marla's produces $40,000$ dirndls in January of $2016,$ what should we expect the total costs of production to be$?$

$2.$ Identify the following activities as unit$-$level, batch$-$level, or facility$-$level

i$.$ Cost of training new production workers to assemble multiple products.

ii$.$ Cost of indirect materials used exclusively to start a machine used in production.

iii. Cost of Plant Manager's salary.

iv$.$ Cost of electricity used in production.

v$.$ Cost of processing purchase orders $($same cost regardless of size of order$).$

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$3.$ Mankouche & Schwartz Aeronautics manufactures component parts for jet

engines. Mankouche & Schwartz currently employs a traditional absorption