Fletcher Company has three products with the following characteristics: (2 marks)

	Product A	Product B	Product C
Monthly sales in dollars	$60,000	$80,000	$100,000
Contribution margin ratio	20%	40%	16%

Fixed Costs = $30,000 per month.

What is the overall (Total) contribution margin ratio for the company as a whole, rounded to the nearest tenth of a percent?

Question 2 options:

	25.3%.
	75.0%.
	25.0%.
	28.5%.

Gargymal Company would like to estimate the variable and fixed components of its electrical costs and has compiled the following data for the last five months of operations: (3 marks)

	Machine Hours	Electrical Cost
August	1,000	$1,620
September	900	1,510
October	1,500	1,870
November	2,000	1,950
December	1,300	1,730

Using the high-low method, the estimated fixed cost per month for electricity is closest to which of the following?

Question 11 options:

	$1,150.00.
	$1,290.00.
	$1,306.50.
	$870.00.

At the beginning of the current year CR Company estimated the following costs: (3 marks)

Direct materials	$4,000
Direct labour	20,000
Rent on factory building	15,000
Sales salaries	25,000
Depreciation on factory equipment	8,000
Indirect labour	10,000
Production supervisor's salary	12,000

CR Company estimated 20,000 labour hours to be worked during the year. Actual labour hours worked were 22,000 hours. If overhead is applied on the basis of direct labour hours, what will be the overhead applied for the year?

Question 15 options:

	$55,000.
	$103,400.
	$49,500.
	$75,900.

Hurst Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: (3 marks)

Selling price	$40 per unit
Variable manufacturing cost	$20 per unit
Variable selling & administrative expenses	$6 per unit
Fixed manufacturing overhead	$208,000 per year
Fixed selling & administrative expenses	$324,000 per year

What is the break-even point in units per year?

Question 23 options:

	26,600 units.
	40,000 units.
	15,200 units.
	38,000 units.

Dideda Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: (3 marks)

Costs:
Manufacturing overhead	$360,000
	240,000
Total	$600,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Order Size	Customer Support	Other	Total
Manufacturing overhead	25%	65%	10%	100%
Selling and administrative expenses	60%	20%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools.

How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool?

Question 32 options:

	$360,000.
	$234,000.
	$150,000.
	$255,000.