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Buttermilk Bakery has provided the following cost data for the last year when 103,000 loaves of bread were produced and sold. Raw materials Direct labor Manufacturing overhead Selling and administrative costs $227,630 71,070 200,070 150,100 All costs are variable except for $115,610 overhead and $75,940 selling and administrative. The sales price was $10 per loaf. How many units must be sold to meet a target operating income of $359,446? Must be sold loaves A manufacturer of potting soil has the following financial data: Pounds produced and sold Sales Less: Variable manufacturing costs Fixed manufacturing costs Variable selling and administrative costs Fixed selling and administrative costs Net operating income 25,400 $192,700 132,900 9,200 32,000 15,600 $3,000 What is the company's unit contribution margin? (Round answer to 2 decimal places, e.g. 1.64.) $ Unit contribution margin Milsaps Company produces sportsmen's digital scales. In preparing the current budget, Milsaps' controller estimates a total of $310,000 in direct materials cost, $217,000 in direct labor cost, and $279,930 in manufacturing overhead costs. Since much of the production process requires skilled workers to assemble the scales, direct labor cost is used as the overhead application base. At the end of the period, Milsaps reported actual results as follows: direct materials cost of $297,000, direct labor cost of $191,000, and manufacturing overhead cost $240,850. What is Milsaps' predetermined overhead rate for the year? Milsaps' predetermined overhead rate % Megan Industries manufactures several products including a basic case for a popular smart phone. The company is considering adopting an activity-based costing approach for setting its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Machine setup Inspection Materials receiving Activity overhead $ $184,690 191,950 196,560 Cost driver # of setups # of quality tests # of purchase orders The budgeted data for smart phone case production are as follows. Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production $2.40 per unit $0.62 per unit 92 367 65 18,830 units Calculate the activity rate for each cost pool. $ Machine setup per setup $ Inspection per test $ Materials receiving per PO Cost driver quantity 730 550 1,820 Stockin Company produces Tablets and Books. Total overhead costs traditionally have been allocated on the basis of direct labor hours. After implementing activity-based costing, managers determined the following cost pools and cost drivers. They also decided that general costs should no longer be allocated to products. Activity Pool Binding Printing Product design General Department Costs $252,843.75 773,647.00 217,782.00 352,777.25 Total overhead costs Cost driver Number of units Machine hours Change orders None $1,597,050.00 Other information is as follows: Units Direct materials cost per unit Direct labor cost per unit Direct labor hours Machine hours Change orders Tablets 77,500 $4.00 $5.00 27,300 139,900 1,962 Books 19,375 $12.00 $10.00 13,650 104,925 3,924 (a) Determine the unit product cost for Tablets using the traditional costing system. (Round answer to 2 decimal places, e.g. 1.64.) $ Unit product cost for Tables