Hayley Inc. is using the account analysis approach to identify the cost behavior of production costs for one month. The production manager was asked to review these costs and provide her best guess as to how they should be categorized. Hayley produced 200 units for the month. She responded with the following information. Which of the following best describes the production costs in equation form?

A.Y = $20,000 - $4,000X

B.Y = $20,000 + $4,000X

C.Y = $800,000 + $20,000X

D.Y = $4,100X

E.None of the answer choices is correct.

Regression analysis for Barton Industries results in the following output. Coefficients Y Intercept 880 X Variable 1,016.75 Using the information above, what is the cost equation in the form Y = f + vX?

A.880 = f + v (1,016.75)

B.Y = 1,016.75 + 880X

C.1,016.75 = 880 + vX

D.Y = 880 + 1,016.75X

E.None of the answer choices is correct.

Last month, Ellison Industries sold its product for $100 per unit. Fixed production costs were $50,000, and variable production costs amounted to $21 per unit. Fixed selling and administrative costs totaled $20,000, and variable selling and administrative costs amount to $3.00 per unit. Dawson produced and sold 6,000 units last month. Using a traditional income statement, which of the following amounts is the gross margin?

A.$424,000

B.$474,000

C.$456,000

D.$386,000

E.None of the answer choices is correct.

Fishing Products Company produces three types of fishing poles: Light, Medium, and Heavy. The poles are produced in separate departments and sent to the quality testing department before being shipped. A labor-hour bottleneck has been identified in the quality testing department due to the high skill requirements of the job. Fishing Products would like to optimize its use of labor hours by producing the two most profitable fishing poles. Information for each pole follows: Quality Testing Labor-hours Price Variable Cost Light 2 $ 300 $170 Medium 3 500 200 Heavy 5 1,200 380. What is the contribution margin per unit of constrained resource for the Heavy product?

A.$1,640

B.$82

C.$100

D.$164

E.None of the answer choices is correct.

Doughnuts Company uses flour to produce two joint products, Premium and Deluxe. When processed, each pound of flour yields 8 units of Premium and 12 units of Deluxe. Premium doughnuts sell for $1.00 per unit and Deluxe sell for $2.00 per unit. The total cost to process a 10-pound batch of flour is $12.00. If the sales value method is used to allocate the $12 in joint costs, how much will be allocated to Deluxe doughnuts?

A.$12
B.$3
C.$10
D.$9
E.None of the answer choices is correct.