corsi company

30. Contribution margin equals to: a. income +fixed costs. b. variable costs + fixed costs. c. revenue -fixed costs. d. fixed costs- income. 31. Corsi Company had the following department data: Physical Units Work in process, beginning Completed and transferred out Work in process, ending 90,000 7,000 Materials are added at the beginning of the process. What is the total number of equivalent units for materials during the period? a. 90,000. b. 9,000. c. 97,000 d. 83,000. 32. An activity that has a direct cause-effect relationship with the resources consumed is a(n) a. cost driver. b. overhead rate. c. cost pool. d. product activity. 33. Redman Company manufactures customized desks. The following pertains to Job No Direct materials used Direct labor hours worked Direct labor rate per hour Applied factory overhead rate per labor hour $15,450 360 $15.00 $22.00 What is the total manufacturing cost for Job No. 978? a. $23,370 b. $28,770 c. $20,850 d. $30,750