Gion Company is considering eliminating its Windows division, which reported a loss for the prior year of $102,000 as shown below. If the Windows division is dropped, all of its variable costs are avoidable, and $154,050 of its fixed costs are avoidable. The impact on Gion's operating income from eliminating this business segment would be: Multiple Choice $18,250 decrease $19,050 increase Multiple Choice $18,250 decrease $19,050 increase $154,050 decrease $154,050 increase $19,050 decrease Use the following data to find the direct labor rate variance if the company produced 3,500 units during the period. Multiple Choice $6,125 unfavorable. $7,000 unfavorable. $7,000 favorable. $21,000 favorable. Fortune Company's direct materials budget shows the following cost of materials to be purchased for the coming three months: Payments for purchases are expected to be made 50% in the month of purchase and 50% in the month following purchase. The December Accounts Payable balance is $6,900. The expected January 31 Accounts Payable balance is: Multiple Choice $6,900. $7,345. $12,580