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14. Soylent Corp.'s CEO wants a Margin of Safety that is 20% of Sales Revenue next year. Soylent's fixed costs are 5250,000 and its variable costs will be around 60% of sales revenue next year. Soylent will make and sell one product with a market price of $25.00 per unit. How much Sales Revenue is needed to achieve a Margin of Safety of 20% next year (rounded to the nearest S1)? a. 5781,250 b. $625,000 c. 5520,833 d. S300,000 15. The amount of actual or expected sales revenue decline that may occur before an operating loss happens is referred to as a. contribution margin (CM) ratio. b. margin of safety. c. total costs (fixed + variable costs). d. relevant range. 16. Invernpoo fo manufactures custom built golf clubs. The following cost data is for Job No. 990 : What is the total manufacturing cost for Job No, 990 (rounded to the nearest \$1)? a. $16,935 b. $16,900 c. $18,431 d. $18,125 17. Direct Materials, Direct Labor, and Factory Overhead costs for processing department B in a factory were $300,000,$180,000, and $20,000 respectively during June 2022. Department B's beginning Work in Process (WIP) Inventory cost on June 1, 2022, was $50,000, and its ending WIP Inventory cost on June 30 was $65,000. Product was transferred to the next department C during June 2022 for further processing. What was the cost of the product transferred from department B to department C during June 2022? a. $485,000 b. $435,000 c. $550,000 d. $615,000 18. The following would require joumal entries to add costs to a work in process inventory accoexcept: a. indirect materials (factory cleaning supplies) are used in the factory. b. raw materials are used to complete jobs or manufacture products. c. factory overhead cost is applied to jobs or products. d. direct labor is used to assemble jobs or products