) Genosis Metals provided the following information for last month:

Sales $20,000

Variable costs 8,000

Fixed costs 4,000

Operating income $8,000

If sales reduce to half the amount in the next month, what is the projected operating income?

A) $0

B) $4,000

C) $2,000

D) $6,000

Answer the following questions using the information below:

Buildz Manufacturing currently produces 1,000 tables per month. The following per unit data for 1,000 tables apply for sales to regular customers:

Direct materials $50

Direct manufacturing labor 10

Variable manufacturing overhead 15

Fixed manufacturing overhead 30

Total manufacturing costs $105

2) The plant has capacity for 3,000 tables and is considering expanding production to 3,000 tables. What is the total cost of producing 3,000 tables?

A) $255,000

B) $225,000

C) $175,000

D) $235,000

3) What is the per unit cost when producing 3,000 tables?

A) $58.33

B) $175.00

C) $85.00

D) $125.45

Answer the following questions using the information below:

Pederson Company reported the following:

Manufacturing costs $150,000

Units manufactured 5,000

Units sold 4,700 units sold for $75 per unit

Beginning inventory 100 units

4) What is the average manufacturing cost per unit?

A) $40.00

B) $42.00

C) $30.00

D) $32.00

5) What is the manufacturing cost for the ending finished goods inventory?

A) $12,000

B) $8,000

C) $11,000

D) $5,000

Answer the following questions using the information below:

Northern Star sells several products. Information of average revenue and costs is as follows:

Selling price per unit $20.00

Variable costs per unit:

Direct material $4.00

Direct manufacturing labor $1.60

Manufacturing overhead $0.40

Selling costs $2.00

Annual fixed costs $96,000

The company sells 12,000 units at the end of the year.

6) The contribution margin per unit is ________.

A) $11.00

B) $12.00

C) $4.00

D) $14.00