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(Cost Behavior/VCICVP Analysis) 1. The following information was taken from the accounting records of the Belmont Shoe Company for 2007 $25 Production in units 250,000 Sales in units 175.000 Sales price per unit Unit Variable costs: Manufacturing S7 Non Manufacturing 4 Fixed Costs Manufacturing S200,000 Non Manufacturing 250.000 There was no beginning work-in process inventory and no beginning finished goods inventory. What is the 2007 Cost of Goods sold using variable costing? ($1,225,000) 2. Information taken from Mohawk Paper Company's records for the most recent years is as follows. Direct material used $290,000 Direct labor 100.000 Variable manufacturing overhead 50,000 Fixed manufacturing overhead SOLOOD Variable selling and administrative costs 40.000 Fixed selling and administrative costs 20.000 Calculate the inventorial costs for the year using variable costing methods ($440,000) by Calculate he inventorial costs for the year using absorption costing methods ($520,000) 3. Company has provided the following data for maintenance costs. April May Machine hours incurred 12.000 16.000 Maintenance cost incurred $24,000 $25,000 Using the high-low method, what is the cost formula for maintenance cost. $18,000 + $0.5 per machine hour