Management of a company is considering renting a new piece of equipment for their factory. If management decides to rent this new equipment, they would have to pay fixed rent on the machine each year. However, management believes it would help save considerably on direct labor costs. All else would be unaffected. Based on the information given, identify the following items as either relevant or irrelevant, in order from first to last: (1) Direct labor (2) Sales (3) Fixed expenses Relevant; relevant; relevant Irrelevant; relevant, irrelevant Relevant, irrelevant; relevant Irrelevant; irrelevant, relevant A company is preparing a production budget and has budgeted sales in units as follows: April 8,000 May 10,000 June 11,000 July 11,500 Management of the company wants their ending inventory to be 10% of the following month's budgeted sales in units. Ending inventory on March 31 was 800 units. What is the required production for April? O 6,200 units 7,800 units O 8,200 units 9,800 units MC&A Corp. had the following costs during the period: Direct materials: Direct labor: Manufacturing Overhead: Advertising costs: Shipping costs: Selling expenses: Administrative expenses: $4,500 $5,600 $3,700 $2,200 $1,500 $6,000 $3,000 What amount would be reported as period costs? $16,400 $7,500 O $11,200 O $12,700 Assume a manufacturer had beginning finished goods inventory of $22,000. The cost of goods manufactured for the period was $111,500. Ending finished goods inventory was $37,000. What was the cost of goods sold for the period? O $170,500 O $52,500 O $133,500 $96,500