Dalia Corporation has 2 branches--Flatiron and Columbus Circle. Additional data from the most recent month are below: Actual sales Break-even sales Traceable fixed costs Flatiron $450,000 $285,000 $171,000 Columbus Circle $350,000 $230,000 $46,000 The company's net operating income for the month is $51,000. Q.: Assuming a constant sales mix, what is Dalia Corporation's companywide break-even sales? (Do not round the intermediate calculations. Round the final answer to the nearest dollars.) A: Linnea, Inc. manufactures and sells one product. The following information pertains to each of the company's first two years of operations: $200 Selling price per unit Variable costs per unit: Manufacturing: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs per year: Fixed manufacturing overhead Selling and administrative expense $86 $40 $11 $5 $49,000 $90,000 Year Production (units) 5,000 4,600 Sales (units) 4,5001 5,100 Q.: What is net operating income under absorption costing in Year 2? (Do not round intermediate calculations. Round the final answer to the nearest dollars.) A: $ Senna Company makes and sells a product that regularly sell for $38.95 each. The following information is available for the current year: Annual maximum capacity in units 6,500 Current annual production in units 6,200 Budgeted absorption cost per unit: Direct materials $9.95 Direct labor $2.65 Manufacturing overhead (70% variable) $3.40 A new customer approached the company with a one-time all-or-nothing order for 900 units. The special-order units are identical to the regular ones, with one exception: the customer would like their business logo engraved on each unit. It will cost $3.5 to engrave the logo. Q.: The minimum total sales revenue from the special order that would be acceptable to the company is: . A.: $ Azalea Corp. has two service departments and two operating departments. The company allocates service departmental costs to operating departments using the step-down method. Operating data for these departments for last year are as follows: Departmental costs Number of employees Machine-hours Service Departments Personnel Maintenance $144,0001 $84,0001 351 301 0 0 Operating Departments Cutting Finishing $12,000 $42,100 601 90 2101 150 Personnel costs are allocated first on the basis of number of employees and Maintenance costs are allocated second on the basis of machine-hours. Q: What is the total Finishing Department cost after allocation? A: $