Decaprio Inc. produces and sells a single product. The company has provided its contribution format income statement for June. Sales (7,100 units) $284,000 Variable expenses 184,600 Contribution margin 99,400 Fixed expenses 87,600 $ 11,800 Net operating income If the company sells 7,300 units, its net operating income should be closest to: (Do not round intermediate calculations.) Multiple Choice $14,600 $19,800 $12,132 $11,800 Creswell Corporation's fixed monthly expenses are $31,000 and its contribution margin ratio is 65%. 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 $94,000? Multiple Choice $63,000 $61,100 $30,100 $1,900 Chhom, Inc., manufactures and sells two products: Product F9 and Product U4. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct Labor- Total Direct Production Hours Per Unit Labor-Hours Product F9 500 10 5,000 Product U4 1,000 5 5,000 Total direct labor-hours 10,000 The direct labor rate is $21.00 per DLH, The direct materials cost per unit is $261 for Product F9 and $234 for Product U4. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Expected Activity Estimated Overhead Activity Activity Cost Pools Product F9 Product U4 Total Measures Cost $ 32,800 5,000 Labor-related 5,000 10,000 DLHS Production orders orders 52,070 600 1,000 1,600 106,110 3,300 Order size 3,300 6,600 MHs $190,980 If the company allocates all of its overhead based on direct labor-hours using its traditional costing method, the overhead assigned to each unit of Product U4 would be closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $65.60 per unit $16.40 per unit $95.50 per unit $26.05 per unit