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14.

A review of the accounting records of Spiller Manufacturing indicated that the company incurred the following payroll costs during the month of September.

1.	Salary of the company president$31,000.
2.	Salary of the vice president of manufacturing$16,800.
3.	Salary of the chief financial officer$18,300.
4.	Salary of the vice president of marketing$15,200.
5.	Salaries of middle managers (department heads, production supervisors) in manufacturing plant$206,000.
6.	Wages of production workers$931,000.
7.	Salaries of administrative secretaries$104,000.
8.	Salaries of engineers and other personnel responsible for maintaining production equipment$183,000.
9.	Commissions paid to sales staff$248,000.

Required:

a.

What amount of payroll cost would be classified as selling, general, and administrative expense?

b.

Assuming that Spiller made 3,600 units of product and sold 2,880 of them during the month of September, determine the amount of payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.)

15. Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs:

Wages
Machine operators	$370,000
Selling and administrative personnel	$82,000

Materials used
Lubricant for oiling machinery	$32,000
Cocoa, sugar and other raw materials	$320,000
Packaging materials	$260,000

Royce's 2013 direct labor costs amounted to:

16.

Wu Company incurred $124,000 of fixed cost and $140,000 of variable cost when 3,500 units of product were made and sold.

If the company's volume doubles, the total cost per unit will:

17. Production in 2012 for California Manufacturing, a producer of high security bank vaults, was at its highest point in the month of June when 50 units were produced at a total cost of $580,000. The lowest point in production was in January when only 25 units were produced at a cost of $350,000. The company is preparing a budget for 2012 and needs to project expected fixed cost for the budget year. Using the high/low method, the projected amount of fixed cost per month is

18. The following income statements are provided for Li Company's last two years of operation:

	2011	2012
Number of units produced and sold	3,800	3,000
Sales revenue	55,860	44,100
Cost of goods sold	(27,000)	(23,000)
Gross margin	$28,860	$21,100
General, selling and administrative expenses	(8,520)	(7,400)
Net income	$20,340	$13,700

Assuming that cost behavior did not change over the two year period, what is the amount of the company's variable cost of goods sold per unit?

19. Barnam Company currently produces and sells 29,000 units of a product that has a contribution margin of $5 per unit. The company sells the product for a sales price of $26 per unit. Fixed costs are $27,500. The company has recently invested in new technology and expects the variable cost per unit to fall to $16 per unit. The investment is expected to increase fixed costs by $14,500. After the new investment is made, hoW many units must be sold to break-even? (Do not round intermediate calculations.)

20.

Based on the following operating data, the operating leverage is (round your answer to 2 decimal places):

Sales	$ 1,250,000
Variable costs	350,000
Contribution margin	900,000
Fixed costs	152,000
Income from operations	$ 748,000