on #20 Facts: Wyrwas & Shibley, Inc. manufacturers a popular study guide for time-constrained students normally produce and sell between 4,000 and 7,000 guides per year. The following cost data is provided: # of Study Guides 4,000 5,000 6,000 70 7,000 Total costs incurred: Fixed Variable Total costs $48,000 48.000 96,000 Fixed Variable S 12.00 12.00 $24.00 Total cost per unit 20. Assuming consistent cost beha vior, what would be the "Per Unit Cost" i t 250 units are uced and sold? The "Per Unit Cost" for each Study Guide would be: S statistician for Falcon, Inc. has developed the following Regression cost-prediction information, using observations from (see page 74) Fixed Cost (intercept) component- $282,000 Variable Cost component-$3.7625 Y- total maintenance cost, X-machine hours 21. Using a Cost Formula, what would be the predicted maintenance cost at 20,000 machine hours of activity? A. $311,250 B. $291,200 C. S378.029 D. $420,900 E. None of the above. The correct answer is: 22. Would management expect total maintenance cost at zere machine hours to be $282,000? A. YES B. NO 23. When performing cost estimation analysis, some data points may seem unusual or otherwise out-of-line with the data as a whole. These observations are deemed to be: A. Insignificants. B. Outliers. C. Errors. D. Degrees of Freedom. E. ANOVI Institute of Management Accountants. If she accepts an expensive gift from a vendor trying to win a contract with her firm, which of the following standards will she violate? (see pg 20/21) 24. As a Certified Management Accountant, Sally is bound by the standards of ethical conduct issued by the E. Rationalization A. Competence B. Confidentiality C. Integrity D. Pressure