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sometimes card rolling budgets D9 Master budgets 3si Examples using activity-based generally showthat traditional costing systems high-volume and low-volume, oomplexpeo 35) Dundee overcast isgross margin. C) selling expenses marmufacturing cost of goods sold D) variable expenses 30m BEECompany is considering the replacement of machine that ispresently used in production. 37) Which of the following items are to the replacement decision? A) disposal value of the old machine at time of replacement B) annual operating cost of the old machine original cost of old machine D) original cost of the new machine 38) Pinto Company has the following data: 38) Month Budgeted Sales S108 000 Cost of goods sold average 60% of sales. The inventory at December 31 was $19.440 Desired ending inventory levels are 30% of next month's sales at cost. What is the desired ending inventory value at February 28? A) $43.200 B) $39,600 C) $23,760 D) $25,920 E) None of the above