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Question2 The management accountant should be aware that the software system/s) that should be used to prepare job cost reports is: O Oracle. Microsoft Access. O Chosen from a variety of software systems available, often designed specifically for a particular industry Microsoft Excel. Megan, Inc uses the following standard costs per unit for one of its products: Direct labor 2 hrs. e sshr)- $10: overhead (2 hrs. $2.50fhr)- $5. The flexible budget for overhead is $120,000 plus $1 per direct labor hour (DLH). Actual data for the past month show total overhead costs of $225,000, total fixed overhead of $123,000, 85,000 hours worked, and 40,000 units produced. The total overhead variance for the past month for Megan, Inc. was: O $3,000 unfavorable. O$5,000 unfavorable. O $20,000 unfavorable. O $25,000 unfavorable. Based on analyzing the relationship of total factory overhead ) to direct labor hours 00. The following relationship was found Y $1,000 $2x The relationship is O Data shift O Nonlinear Unear. O Probablistic. Crown Co. can produce two types of lamps, the Enlightner and Foglighter. The data on the two lamp models are as follows: Enlightner Foglighter 400 400 240 $160 Sales volume in units Unit sales price Unit variable cost Unit contribution margin 500 $300 200 $100 t takes one machine hour to produce each product. Total fixed costs for the manufacture of both products are $90,000. Demand is high enough for ether product to keep the plant operating at maximum capacity Assuming that sales mix in terms of dollars remains constant, what is the breakeven point in dollars? (Round intermediate calkculations to 4 decimal places and final answer up to the nearest whole number) $244,765 $306,513 $118,365 $945,667 $288,735