Number 40

39. In the Shaping Department of unit conversion cost is $1.80. units in ending kins Company the unit materials cost is $3.00 and the work in The department transferred out 8,000 units and had 2,000 A) S process, the total process 20% complete. Ifall materials are added at the beginning B) $6,720. C) $1,920. D) $6,000. cost to be assigned to the enaing assigned to the ending work in process is 40. For Sanborn Co., sales is $1,000,000, fixed expenses are $300,000, and the contribution margin per unit is $60. What is the break-even point? A) B) C) D) 16,667 units $1,666,667 sales dollars 5,000 units $500,000 sales dollars 41. Which one of the following would not be classified as manufacturing overhead? A) Indirect materials B) Indirect labor C) Direct materials D) Insurance on factory building ing costs for 50,000 tons of steel are $50,000 per month $12.00 per ton of steel : 42. Nikoto Steel Co. budgeted manufactur Fixed manufacturing costs Variable manufacturing costs Nikoto produced 40,000 tons of steel during March. How much is the flexible total manufacturing costs for March? A) $480,000 B) $520,000 C) $530,000 D S650000