Cost A Cost B Cost C Total Costs 60,000 units $75,000 $120,000 $65,000 $260,000 90,000 units $75,000 $180,000 $80,000 $335,000 Cost B is a cost. O A. sunk O B. fixed O c. mixed OD. variable Total fixed costs for Taylor Incorporated are $270,000. Total costs, including both fixed and variable, are $400,000 if 151,000 units are produced. The variable cost per unit is O A. $4.44/unit. O B. $1.79/unit O c. $2.65/unit. OD. $0.86/unit Which of the following would be considered a discretionary fixed cost? O A. Employees wages O B. Advertising OC. Property taxes and insurance O D. Depreciation Under variable costing, fixed manufacturing overhead is expensed immediately as a period cost. True False Schrute Farm Sales buys portable generators for $490 and sells them for $760 He pays a sales commission of 5% of sales revenue to his sales staff. Mr. Schrute pays $6,000 a month rent for his store, and also pays $1,700 a month to his staff in addition to the commissions. Mr. Schrute sold 200 generators in June. If Mr. Schrute prepares a contribution margin income statement for the month of June, what would be his operating income? O A. $54,100 O B. $105,600 OC. $152,000 O D. $38,700 Doggie Pals produces 80,000 dog collars each month that give off a fresh scent to keep your dog smelling clean between baths. Total manufacturing costs are $220,000. Of this amount, $130,000 are variable costs. What are the total production costs when 145,000 collars are produced? (Assume both production levels are in the same relevant range. Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O A. $146,350 O B. $326,350 O C. $236,350 OD. $456,350