1. Paolucci Corporation's relevant ...

Paolucci Corporation's relevant range of activity is 5,700 units to 12,500 units. When it produces and sells 9,100 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.65
Direct labor	$	3.55
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead	$	2.50
Fixed selling expense	$	1.50
Fixed administrative expense	$	0.55
Sales commissions	$	1.45
Variable administrative expense	$	0.45

If 8,100 units are sold, the variable cost per unit sold is closest to:

Multiple Choice

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$18.20

$11.75

$14.25

$13.65

2. Kesterson Corporation has provided ...

Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.25
Direct labor	$	3.20
Variable manufacturing overhead	$	1.20
Fixed manufacturing overhead			$	13,200
Sales commissions	$	1.20
Variable administrative expense	$	0.50
Fixed selling and administrative expense			$	3,300

If 6,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

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$7,800

$24,250

$21,000

$13,2

3. Pedregon Corporation has ...

Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.85
Direct labor	$	3.30
Variable manufacturing overhead	$	1.65
Fixed manufacturing overhead				$	14,700
Sales commissions	$	0.85
Variable administrative expense	$	0.90
Fixed selling and administrative expense				$	5,000

If the selling price is $21.10 per unit, the contribution margin per unit sold is closest to:

Multiple Choice

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$3.35

$5.10

$7.55

$10.95

4. Harootunian Corporation uses ...

Harootunian Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours		80,000
Total fixed manufacturing overhead cost	$	312,000
Variable manufacturing overhead per machine-hour	$	2.10

Recently, Job T629 was completed with the following characteristics:

Number of units in the job		50
Total machine-hours		200

The predetermined overhead rate is closest to:

Multiple Choice

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$8.10 per machine-hour

$2.10 per machine-hour

$3.90 per machine-hour

$6.00 per machine-hour

5.

5. Lupo Corporation uses a job-order ...

Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data:

Total machine-hours		30,000
Total fixed manufacturing overhead cost	$	252,000
Variable manufacturing overhead per machine-hour	$	2.10

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	675
Direct labor cost	$	1,050

The estimated total manufacturing overhead is closest to:

Multiple Choice

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$315,000

$252,000

$252,002

$63,000