Given the following data for ABC Company, calculate (A) cost of goods manufactured and (B) total manufacturing costs : Direct materials used $120,000 Beginning work in process $20,000 Direct labour 100,000 Ending work in process 10,000 Manufacturing overhead 150,000 Beginning finished goods 25,000 Operating expenses 175,000 Ending finished goods 15,000 O a. A=380,000. B=370,000 O b. A=370,000. B=360,000 O C. A=370,000. B=380,000 O d. A=380,000. B=390,000 DEF Company estimates its sales at 70,000 units in the first quarter and that sales will increase by 7000 units each quarter over the year. They have, and desire, a 10% ending inventory of finished goods. Each unit sells for $2. 30% of the sales are for cash. 80% of the credit customers pay within the quarter. The remainder is received in the quarter following sale. Cash collections for the 2nd quarter are budgeted at O a. 152,040 O b. 151,400 o c. 150,020 O d. 149,880 Information for the local division of Winston Products follows: Contribution Margin $800,000 Controllable Margin $610,000 Operating Income $483,000 Average Operating Assets $3,200,000 Minimum rate of return 12.5% The ROL for this division is: O a. 19% O b. 15% O c. 23% O d. 25%