Please answer of all them please.

1.The Shoal Company's manufacturing costs for the third quarter of 2016 were as follows: (CPA adapted)

Direct materials and direct labor	$	670,000
Other variable manufacturing costs		190,000
Depreciation of factory building and manufacturing equipment		77,000
Other fixed manufacturing costs		19,000

What amount should be considered product costs for external reporting purposes?

a$670,000

b$860,000

c$937,000

d$956,000

2.San Juan, Inc. is considering two alternatives: A and B. The costs associated with the alternatives are listed below:

	Alternative A				Alternative B
Material costs	$	36,000			$	62,000
Processing costs		41,000				62,000
Building costs		13,300				32,000
Equipment rental		20,300				20,300

If only the differential costs of the two decisions are considered, the total cost of Alternative B is

a$176,300.

b$143,450.

c$65,700.

d$110,600.

3.

Grover Company has the following data for the production and sale of 2,200 units.

Sales price per unit	$	950	per unit
Fixed costs:
Marketing and administrative	$	396,000	per period
Manufacturing overhead	$	308,000	per period
Variable costs:
Marketing and administrative	$	60	per unit
Manufacturing overhead	$	85	per unit
Direct labor	$	95	per unit
Direct materials	$	290	per unit

What is the contribution margin per unit?

a$100

b$340

c$420

d$530

4.

The relevance of a particular cost to a decision is determined by the: (CMA adapted)

a.riskiness of the decision.

b.number of decision variables.

c.amount of the cost.

d.potential effect on the decision.