Krepps Corporation produces a single product. Last year, Krepps manufactured 27,540 units and sold 22,200 units. Production costs for the year were as follows:

Direct materials	$	214,812
Direct labor	$	121,176
Variable manufacturing overhead	$	239,598
Fixed manufacturing overhead	$	302,940

Sales totaled $1,098,900 for the year, variable selling and administrative expenses totaled $115,440, and fixed selling and administrative expenses totaled $176,256. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit was: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $23.40 per unit

• $28.60 per unit

• $18.90 per unit

• $24.50 per unit

Corbel Corporation has two divisions: Division A and Division B. Last month, the company reported a contribution margin of $47,800 for Division A. Division B had a contribution margin ratio of 25% and its sales were $235,000. Net operating income for the company was $35,700 and traceable fixed expenses were $55,400. Corbel Corporation's common fixed expenses were:

Multiple Choice

• $15,450

• $55,400

• $70,850

• $106,550

Multiple Choice

• $185,000

• $117,600

• $273,200

• $302,600

Multiple Choice

• $22,080

• $38,640

• $30,360

• $43,640