Emeka Company has provided the following information:

Sales price per unit	$42
Variable cost per unit	16
Fixed costs per month	$18,000

Calculate the contribution margin per unit.

A.$58

B. $42

C. $16

D.$26

Tentacle Television Antenna Company provided the following manufacturing costs for the month of June.

Direct labor cost	$132,000
Direct materials cost	84,000
Equipment depreciation (straightline)	23,000
Factory insurance	11,000
Factory manager's salary	11,200
Janitor's salary	5,000
Packaging costs	19,000
Property taxes	16,000

From the above information, calculate Tentacle's total fixed costs.

A. $43,200

B. $66,200

C.$61,200

D. $301,200

Titanic Roofing Company has estimated the following amounts for its next fiscal year:

Total fixed costs	$900,000
Sale price per unit	40
Variable cost per unit	25

If the company spends an additional $35,000 on advertising, sales volume would increase by

3,000 units. Before the change, the company's sales level exceeds the breakeven point. What effect will this decision have on the operating income of Titanic?

A. Operating income will increase by $45,000.

B. Operating income will increase by$10,000.

C. Operating income will increase by $120,000.

D. Operating income will decrease by $10,000.

The management of Guardian Fire Alarms has calculated the following variances:

Direct materials cost variance	$8,000 U
Direct materials efficiency variance	35,000 F
Direct labor cost variance	16,000 F
Direct labor efficiency variance	12,500 U
Total variable overhead variance	8,000 F
Total fixed overhead variance	4,500 F

What is the total direct materials variance of the company?

A.$8,000 F

B. $3,500 F

C.$12,500 F

D. $27,000 F