Delos, Inc. reports the following information for April: Sigma Gamma Units sold 2,000 units 700 units Sales price per unit $300 $800 Variable manufacturing cost per unit 150 500 Sales commission per unit: Sigma: 6% of sales price 18. Gamma: 10% of sales price 80 00 What is the contribution margin of Sigma? A. $300,000 OB. $224,000 OC. $564,000 OD. $264,000 Adventures Company provides event management services. The company has three employees, each assigned to specific customers. The company considers each employee's femtory as a business segment. The following data relate to its three segments for the month of June Sale Revenue Variable costs Francisco $7,000 $5,800 Liu $11,800 $7,200 Jordan $12,350 $12,000 The business segments had the following number of customers: Francisco, 24: Liu, 30; and Jordan, 33. The total Sxed costs for the month of June amount to 53.300. Which business segment was the most profitable? OA Jordan OB. Francisco 3c e OD. Both Francisco and Liu are equally profitable COD Roberts Company has the following direct labor budget for the current month Budgeted production units for the month Direct labor hours per unit Direct labor hours needed for production Direct labor cost per hour- Budgeted direct labor costs for the month 100,000 0.75 75,000 $50 $3,750,000 What would be the budgeted direct labor costs for the month if Roberts Company expects to decrease the budgeted production of units to 90,000 and the direct labor cost is expected to decrease to $49 per hour? OA $367,500 OB. $3.675.000 OC. $3,307,500 OD. $3,375.000 CHO