Milier and Sons' static budget for 9,800 units of production includes $44,500 for direct materials, $48,200 for direct labor, variabie utilities of $7,100, and supervisor salaries of $14,800. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. the sarme cost structure in total b. Intal variable coeti of $114,600 c. dirset materials of $57,668, diroct labor of 562,463 , utilities of $5,201, and rupervioor salaries of 514,800 . d. direct muserials of $57,668, direet labor of $62,463, ulitities of $9,201, and supervisar alanies at $17,760 Variable costs as a percentage of sales for Lemon Inc. are 60%, current sales are $691,000, and fxed costs are $193,000. Mow much will operating income change if sales increase by $43,100 ? a. $17,240 inerase b. $17,240 decresu c. 535,260 decrease a. 57,760 increse Nuthatch Corporation began its operations on September 1 of the current year, Budgeted seles for the first three months of business Septamber, Oetober, and Navember are $235,000,$320,000, and $409,000, respectively. The company expects to sell 30% of its merchandise for cash, of sales on account, B0*s are expected to be collected in the month of the sale and 20% in the month following the sale. The cash collections expected in September from accounts recelvable are estimated to be 5164,500 b. 5111,600 c. 52,000 d. 5235,000 Which of the following is not an example of a cost that varies in total as the number of units produced changes? a. straight-line deprociation on factory equipment b. direct materials cost C. wages of assembly worker d. electricity per KWH to operate fictory equipment