is it either:

261,000

207,000

183,000

387,000

of none of these

B.

is it either:

$4.60

$3.80

$3.40

$6.40

of none of these

The Ottawa Company is thinking about adding a new product to the current offering. The data for the new item is given below. If the new product is added, then sales of existing products will decline and the contribution margin for the existing offerings will drop by $78,000 per year. If the new product is added, what will be the increase in operating income? 3,000 Units $309 $130 $50 Annual Sales Selling Price per Unit Variable Costs (Per Unit) Production Selling Avoidable Fixed Costs er Year: Production Selling Unavoidable Allocated Fixed Corporate nude Costs per Year $51,000 $75,000 $54,000 Hogwarth Company uses a predetermined overhead rate based on machine hours to apply Manufacturing Overhead (MOH) to jobs. The budget for the year is given below. Quiditch estimates the 5,000 Direct Labour Hours and 10,000 Machine Hours will be required in the next year. What is the predetermined OH rate per hour? Direct materials Direct labour Sales commissions Production supervisor salary Indirect Materials Advertising Factory equipment rent $10,000 $30,000 $40,000 $20,000 $4,000 $8,000 $10,000