ID: B a. C. a. C. 16. Which of the following types of costs are most likely to be classified as period costs? Property taxes on factory b. Direct materials used in production Indirect materials d. Administrative costs 17. Collins Co. earned a profit of $2,000 in January. The company has estimated that sales will increase by $13,500 in February. Assume that fixed costs for January were $3,000 (and are not expected to change) and the variable cost ratio is 40%. What is the expected profit for the next month? $10,100 b. Not enough information available $8,100 d. $13,500 18. Segment A had sales revenue of $900,000 and the following costs: direct materials, $252,000; direct labor, $36,000; variable manufacturing overhead, $72,000; and fixed manufacturing overhead, $315,000. If segment A is dropped, 25% of the fixed manufacturing overhead costs would be avoided. Calculate the segment profit. $225,000 b. $461,250 $303,750 d. $540,000 19. Brower Company manufactures and sells one product for $100 per unit. The variable costs per unit are $70, and monthly total fixed costs are $3,750. Last month Brower sold 100 units and expects sales to remain the same for the current month. If fixed costs increase by $750, what is the break-even point for the current month? $22,500 b. $15,000 $6,400 d. $12,500 or underannlied overhead that exists at year-end would be closed to: a. C. a. C. 20 And