Page 27 of 3B Question 27 (2.5 points) Data for the Deluxe Division of Park Industries which is operated as an investment Center follows: Sales $6,000,000 Contribution Margin 800.000 Controllable Fixed Costs 440.000 Return on Investment 12% What is the average operating assets? O $39.666,667 6,666,667 3,000,000 552,000 Question 28 (2.5 points) Rita Corporation produces comercial forcer spreaders. The following information is anticipated annual volume of 400.000 units for it's Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $12,000,000 Variable song and administrative expenses Fixed selling and administrative expenses 7.200.000 The company has a desired ROI of 20%. It has invested assets of $120.000.000 Markup percentage uning total cost per unit is? 20% 31.25% 25% 300 Question 31 (2.5 points) The purchasing agent of the Poplin, Inc. ordered materials of superior quality in an effort to improve product quality. What variance will most likely result? Favorable materials price variance and unfavorable material quantity variance O Unfavorable labor quantity variance and unfavorable material price variance Favorable materials price variance and favorable material quantity variance Unfavorable materials price variance and favorable material quantity variance Question 32 (2.5 points) 30. Of the following choices, which contain both a traceable fixed cost and a common fixed cost? O Depreciation on a responsibility center's equipment and supervisory salaries for the center Company president's salary and company personnel department costs. Profit center manager's salary and timekeeping costs for a responsibility center's employees. O Company personnel department costs and timekeeping costs for a responsibility center's employees