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Mill Company plans to discontinue a division that generates a total contribution margin of $20,000 per year. Fixed overhead associated with this division is $50,000, of which $5,000 cannot be eliminated. The effect on this discontinuance on Millis's operating income would be an increase of: a. $5,000 b. $20,000 c. $25,000 d. $30,000 Costs which can be eliminated In whole or In part If a particular business segment discontinued are called: a. Sunk costs b. Unavoidable costs c. Avoidable costs d. Irrelevant costs The following standard costs pertain to a component part manufactured by Bor Company: Direct materials $4 Direct labor 10 Manufacturing overhead 40 Standard cost per unit 54 An outside supplier has offered to supply all of the parts needed by Bor company for $50 each. The 60% of the manufacturing overhead cost that Is fixed would be unaffected by the decision. In the decision to "make or buy", what is the relevant unit cost to make the part internally? a. $54 b. $38 c. $30 d. $5 The management of Sandburg Company plans to have an inventory at the end of each month equal to 20% of the next month's sales. Budgeted sales in units over the next three months are 80,000 in October, 120,000 in November, and 100,000 in December. Budgeted production for November would be: a. 140,000 units b. 124,000 units c. 116,000 units d. 100,000 units