MC Qu. 75 Based on a predicted level of production... Based on a predicted level of production and sales of 23,000 units, a company anticipates total contribution margin of $82,800, fixed costs of $46,000, and operating income of $35,800. Based on this information, the budgeted operating income for 21,000 units would be: Multiple Choice O $82,800. O $36,800. O $105,800 0 $77.214. O $29,500 Janitor Supply produces an industrial cleaning powder that requires 29 grams of material at $0.30 per gram and 0.15 direct labor hours at $12.00 per hour. Overhead is applied at the rate of $17 per direct labor hour. What is the total standard cost for one unit of product that would appear on a standard cost card? Multiple Choice $4.35. O $13.05. O $11.25. O $19.95 O $10.50 MC Qu. 79 Lattimer Company had the... Lattimer Company had the following results of operations for the past year: $ 185,250 Sales (15,000 units at $12.35) Variable manufacturing costs Fixed manufacturing costs Selling and administrative expenses (all $102, 750 26,250 41,250 xed) (170,250) $ 15,000 Operating income A foreign company whose sales will not affect Lattimer's market offers to buy 5,700 units at $8.20 per unit. In addition to existing costs, selling these units would add a $0.32 selling cost for export fees. Lattimer's annual production capacity is 25,000 units. If Lattimer accepts this additional business, the special order will yield a: Multiple Choice 0 $2.280 loss. O $4,104 loss. O $7,695 profit. O $9,804 loss. O $5,871 profit