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W.T. Ginsburg Engine Company manufactures part ACT31107 used in several of its engine models. Monthly production costs for 1,000 units are as follows: Direct materials $42,000 10,500 Direct labor 30,500 Variable overhead costs Fixed overhead costs 19,000 $102,000 Total costs It is estimated that 9% of the fixed overhead costs assigned to ACT31107 will no longer be incurred if the company purchases ACT31107 from the outside supplier. W.T. Ginsburg Engine Company has the option of purchasing the part from an outside supplier at $93.75 per unit. If W.T. Ginsburg Engine Company purchases 1,000 ACT31107 parts from the outside supplier per month, then its monthly operating income will (Round any intermediary calculations and your final answer to the nearest cent.) A. decrease by $22,960 B. increase by $9,040 C. decrease by $9,040 D. increase by $22,960 Freetown Corporation incurred fixed manufacturing costs of $32,000 during 2020. Other information for 2020 includes: The budgeted denominator level is 3,000 units. Units produced total 1,500 units. Units sold total 1,300 units. Beginning inventory was zero. The company uses absorption costing and the fixed manufacturing cost rate is based on the budgeted denominator level. Manufacturing variances are closed to cost of goods sold. than operating income if using variable costing. (Round any Operating income using absorption costing will be intermediary calculations to the nearest cent and your final answer to the nearest dollar.) A. $18,139 higher B. $4,267 lower C. $2,134 higher D. $13,867 lower Somerset Finishing produces and sells a decorative pillow for $103 per unit. In the first month of operation, 2,400 units were produced and 1,750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,400 units. Other information for the month includes: Variable manufacturing costs $25 per unit Variable marketing costs $8 per unit Fixed manufacturing costs $13 per unit Administrative expenses, all fixed $20 per unit Ending inventories: Direct materials - 0- WIP - 0- Finished goods 650 units What is cost of goods sold using variable costing? A. $43,750 B. $79,200 C. $158,400 D. $80,500