Delos, Inc. reports the following information for April: Sigma 3,000 units $300 150 Gamma 750 units $800 500 Units sold Sales price per unit Variable manufacturing cost per unit Sales commission per unit: Sigma: 6% of sales price Gamma: 6% of sales price What is the contribution margin of Sigma? O A. $846,000 O B. $450,000 O C. $396,000 OD. $96.000 Happy Home Inc. provides housekeeping services. The following financial data have been provided. Service Revenue $80,000 Cleaning Supplies Used 21,500 Wages Expense 18,350 5,350 Depreciation Expense-Machinery 550 Calculate the operating income for the company O A. $52.600 O B. $34.800 O C. $40,150 OD. $34.250 Morwenna, Inc. reports the following information for August: Sales Revenue Variable Cost of Goods Sold Fixed Cost of Goods Sold Variable Selling and Administrative Costs Fixed Selling and Administrative Costs $700,000 100,000 30,000 180,000 70,000 Calculate the operating income for August using absorption costing O A. $280,000 O B. $380,000 O C. $950,000 OD. $320,000 Aqua Primavera, Inc. has provided the following information for the year. Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administration costs Fixed selling and administration costs 10,000 units $700 per unit $35 per unit $25 per unit $65 per unit $500,000 per year $75 per unit $200,000 per year What is the unit product cost using variable costing? O A. $60 O B. $90 OC. $125 OD. $175