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18. D

18. Norton. which began business at the start of the current year, had the following data: Planned and actual production: 40,000 units Sales: 37.000 units at $15 per unit Production costs: Variable: $4 per unit Fixed: $260,000 Selling and administrative costs: Variable: $1 per unit Fixed: $32,000 The contribution margin that the company would disclose on a variable-costing income statement is: A. $97,500. $147,000. B. C. $166,500. D $370,000. E. some other amount. 17. Chicago began business at the start of the current year. The company planned to produce 25,000 units, and actual production conformed to expectations. Sales totaled 22,000 units at $30 each. Costs incurred were: If there were no variances, the company's absorption-costing net income would be: A. $190,000. B. $202,000. C. $208,000. D. $220,000. E. some other amount. 15. Roberts, which began business at the start of the current year, had the following data: Planned and actual production: 40,000 units Sales: 37,000 units at $15 per unit Production costs: Variable: $4 per unit Fixed: $260,000 Selling and administrative costs: Variable: $1 per unit Fixed: $32,000 The gross margin that the company would disclose on an absorption-costing income statement is: A. $97,500. B $147,000. C. $166,500. D. $370,000. E. some other amount. Answer:C LO:2 Type:A 19. Madison began business at the start of the current year. The company planned to produce 30,000 units. and actual production conformed to expectations. Sales totaled 23,000 units at $32 each. Costs incurred were: Fixed manufacturing overhead $150,000 Fixed selling and administrative cost 90,000 Variable manufacturing cost per unit 11 Variable selling and administrative cost per unit 2 If there were no variances, the company's variable-costing net income would be: A. $270,000. B. $292,000. C. $308,000. D. $532,000. 16. McAfee, which began business at the start of the current year. had the following data: Planned and actual production: 40,000 units Sales: 37,000 units at $15 per unit Production costs: Variable: $4 per unit Fixed: $260,000 Selling and administrative costs: Variable: $1 per unit Fixed: $32,000 The contribution margin that the company would disclose on an absorption-costing income statement is: $0. 3 147,000. $ 166,500. $370,000. some other amount. 915309\"? Answer: A L0: 2 Type: A