PDQ Repairs has 200 auto-maintenance service outlets nationwide. It performs primarily two lines of service: oll changes and brake repair. Oil change-related services represent 80% of its sales and provide a contribution margin ratio of 20%. Brake repair represents 20% of its sales and provides a 40% contribution margin ratio. The company's fixed costs are $15,580,800 (that is, 577,904 per service outlet). Calculate the dollar amount of each type of service that the company must provide in order to break even. (Use Weighted-Average Contribution Margin Ratio rounded to 2 decimal places e.p. 0.25 and round final answers to decimal places, e.g. 2,510.) o changes $ Brake repair $ The company has a desired net income of $51,000 per service outlet. What is the dollar amount of each type of service that must be performed by each service outlet to meet ts target net income per outlet (use Weighted Average Contribution Margin Ratie rounded to 2 decimal places s.9.0.25 and round final answers to o decimal placer, e.g. 3,510.) Oll changes 1 Brake repair Langdon Company produced 9,600 units during the past year, but only 3,000 of the units were sold. The following additional information is also available. Direct materials used Direct labor incurred Variable manufacturing overhead Fixed manufacturing overhead Fixed selling and administrative expenses Variable selling and administrative expenses $100,800 $28,000 $20,000 $38,400 $69.500 $8.000 There was no work in process inventory at the beginning and end of the year, nor did Langdon have any beginning finished goods inventory What would be Langdon company's finished goods Inventory cout on December 31 under variable costing? (Round Intermediate calculations to 2 decimal pacem no 10.25 and Minal www places, 6.9. 2, 510.) Finished goods inventory cost Which costing method, absorption or variable costing, would show a higher net income for the year? By what amount? (Round intermediate calculations to 2 decimal places 10.25 and final answer to decimal place .g. 2,510.) method would show a higher net income by