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In September, Larson Inc. sold 40,000 units of its only product for $240,000 and incurred a total cost of $225,000, of which $25,000 is fixed costs. The flexible budget for September showed total sales of $300,000. Among variances of the period were: total variable cost flexible-budget variance, $8,000U; total flexible-budget variance, $63,000U and, sales volume variance, in terms of contribution margin, $27,00oU. The total number of budgeted units reflected in the master budget for September was O 36,000 units. O 40,000 units O45,000 units O48,000 units. O50,000 units Barstow Manufacturing Company has two service departments-product design and engineering support, and two The distribution ion of each service department's efforts to the other departments is shown below FROM Design Support Assembly Finishing Design 0% 10% Support 20% 30% 45% 60% 35% 0% The direct operating costs of the departments (including both variable and fixed costs) were as foll Design Engineering Support Assembly Finishing $140,000 $160,000 $550,000 $B40,000 The total cost accumulated in the assembly department using the step method is (calculate all ratios and percentages to 4 decimal places, for esamoie a s and rouod a dollar amounts to the nearest whole dollar; assume that the design department goes first $1,000,125 $1,890,000 o $689,875. $642,000. $923,000