part 1

part 2

Kubin Company's relevant range of production is 19,000 to 20,000 units. When it produces and sells 19,500 units, its average costs per unit are as follows Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Amount per Unit $ 7.90 $ 4.90 $ 2.40 $ 5.90 $4.40 $ 3.40 $ 1.90 $ 1.40 Required: 1. If 19,000 units are produced and sold, what is the variable cost per unit produced and sold? 2. If 20,000 units are produced and sold, what is the variable cost per unit produced and sold? 3. If 19,000 units are produced and sold, what is the total amount of variable cost related to the units produced and sold? 4.1 20.000 units are produced and sold, what is the total amount of variable cost related to the units produced and sold? 5. 19,000 units are produced, what is the average fixed manufacturing cost per unit produced? 6. 20,000 units are produced, what is the average fixed manufacturing cost per unit produced? 7 ir 19.000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production? 8. 20,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production? (Round per unit values to 2 decimal places.) 10.000 Units 20,000 Units 182 Variable cost per unit produced and sold 3.84 Total amount of variable cont related to units produced and sold 5.&6. Average fixed manufacturing cost per unit produced 7.48 Total amount of fixed manufacturing overhead Last month when Holiday Creations, Inc., sold 38,000 units, total sales were $294,000, total variable expenses were $208,740, and fixed expenses were $37,800. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase total sales by $2,300? (Do not round Intermediate calculations.) 1. Contribution margin ratio 2. Estimated change in net operating income