Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$164
Units in beginning inventory	0
Units produced	9,600
Units sold	9,200
Units in ending inventory	400

Variable costs per unit:
Direct materials	$ 31
Direct labor	$ 73
Variable manufacturing overhead	$ 19
Variable selling and administrative expense	$ 23
Fixed costs:
Fixed manufacturing overhead	$144,000
Fixed selling and administrative expense	$ 10,100

What is the net operating income (loss) for the month under variable costing?

Multiple Choice

• $6,000

• $(37,700)

• $17,500

• $11,500

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A partial listing of costs incurred at Archut Corporation during September appears below:

Direct materials	$ 113,000
Utilities, factory	$ 5,000
Administrative salaries	$ 81,000
Indirect labor	$ 25,000
Sales commissions	$ 48,000
Depreciation of production equipment	$ 20,000
Depreciation of administrative equipment	$ 30,000
Direct labor	$ 129,000
Advertising	$ 135,000

The total of the manufacturing overhead costs listed above for September is:

Multiple Choice

• $30,000

• $50,000

• $292,000

• $586,000

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Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $19,950 and variable expenses of $5,985. Product Y45E had sales of $26,190 and variable expenses of $10,476. The fixed expenses of the entire company were $17,000. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company:

Multiple Choice

• would increase.

• would decrease.

• could increase or decrease.

• would not change.

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Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$102
Units in beginning inventory	0
Units produced	3,800
Units sold	3,230
Units in ending inventory	570

Variable costs per unit:
Direct materials	$ 18
Direct labor	$ 38
Variable manufacturing overhead	$ 7
Variable selling and administrative expense	$ 5
Fixed costs:
Fixed manufacturing overhead	$64,200
Fixed selling and administrative expense	$ 2,500

The total contribution margin for the month under variable costing is:

Multiple Choice

• $43,120

• $45,620

• $109,820

• $125,970

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WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $86,000 annually and one salaried estimator who is paid $48,000 annually. The corporate office has two office administrative assistants who are paid salaries of $52,000 and $38,000 annually. The president's salary is $156,000. How much of these salaries are common fixed expenses?

Multiple Choice

• $246,000

• $156,000

• $90,000

• $318,000

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Younie Corporation has two divisions: the South Division and the West Division. The corporation's net operating income is $89,000. The South Division's divisional segment margin is $39,500 and the West Division's divisional segment margin is $171,900. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

• $122,400

• $128,500

• $260,900

• $211,400