Pima, Inc. manufactures calculators that sell for $56 each. Each calculator uses $23 in direct materials and $13 in direct labor per unit. Pima has two activities: Machining which is applied at the rate of $4 per machine hout, and Finishing, which is applied at the rate of $20 per batch. This month, Pimo made 480 calculators, using 1.200 machine hours in 48 batches. What is the total manufacturing cost for one calculator? Sweet Pea Company makes perfume for dogs. The contribution margin ratio on the perfume is 38%. The manager thinks she can increase sales by $300 per month if she spends $150 per month to pay a part-time sales person. Should she do it? Multiple Choice Yes. Operating income would increase by $150. Yes Operating income would increase by $57 No. Operating income would decrease by $36. Not enough information to solve