Matthew's Fish Fry has a monthly target operating income of $6,500. Variable expenses are 70% of sales and monthly fixed expenses are $1,410. What is Matthew's operating leverage factor at the target level of operating income? A. 0.82 B. 5.61 C. 1.22 OD. 0.78 Doggie Pals produces 90,000 dog collars each month that give off a fresh scent to keep your dog smelling clean between baths. Total manufacturing costs are $240,000. Of this amount, $130,000 are variable costs. What are the total production costs when 125,000 collars are produced? (Assume both production levels are in the same relevant range. Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) A. $70,000 B. $180,000 C. $420,000 D. $290,000 Widget Inc. manufactures widgets. The company has the capacity to produce 100,000 widgets per year, but it currently produces and sells 75,000 widgets per year. The following information relates to current production: Sale price per unit $44 Variable costs per unit: Manufacturing Marketing and administrative $25 $5 Total fixed costs: Manufacturing Marketing and administrative $75,000 $23,000 If a special sales order is accepted for 2 700 widgets at a price of $33 per unit fixed costs increase by $5 000 and variable marketing and administrative costs for that order are $5 per unit A. Increase by $8,100 B. Increase by $3,100 C. Decrease by $3,100 D. Increase by $16,600 If a special sales order is accepted for 2,700 widgets at a price of $33 per unit, fixed costs increase by $5,000, and variable marketing and administrative costs for that order are $5 per unit, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.)