Please see the attached document for the questions I need help with.

25) Frazer Corp sells several products. Information of average revenue and costs is as follows: Selling price per unit Variable costs per unit: Direct material Direct manufacturing labor Manufacturing overhead Selling costs Annual fixed costs $28.50 $5.50 $1.15 $0.85 $2.50 $125,000 If the company decides to lower its selling price by 12.25%, the operating income is reduced by ________. A) $52,500 B) $50,500 C) $55,500 D) $29,500 Assume the following cost information for Fernandez Company: Selling price Variable costs Total fixed costs Tax rate $120 per unit $80 per unit $80,000 40% 26) What is the number of units that must be sold to earn an after-tax net income of $42,000? A) 3,750 units B) 4,625 units C) 3,050 units D) 1,875 units 27) Blistre Company operates on a contribution margin of 20% and currently has fixed costs of $500,000. Next year, sales are projected to be $3,000,000. An advertising campaign is being evaluated that costs an additional $80,000. How much would sales have to increase to justify the additional expenditure? A) $320,000 B) $380,000 C) $400,000 D) $600,000 28) Assuming a constant mix of 3 units of X for every 1 unit of Y. Sales VC Total fixed costs X $25 18 The breakeven point in units would be ________. A) 6,000 units of X and 2,000 units of Y B) 12,000 units of X and 4,000 units of Y C) 5,200 units of X and 1,800 units of Y D) 3,600 units of X and 1,200 units of Y Y $40 22 Total $78,000 Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 20X3, the following estimates were provided for the coming year: Direct labor-hours Machine-hours Direct labor cost Manufacturing overhead costs Machining 30,000 80,000 $500,000 $420,000 Assembly 60,000 20,000 $900,000 $240,000 The accounting records of the company show the following data for Job #316: Direct labor-hours Machine-hours Direct material cost Direct labor cost Machining 120 60 $300 $100 Assembly 70 5 $200 $400 29) For Bauer Manufacturing, what is the annual manufacturing overhead cost-allocation rate for the Machining Department? A) $4.00 B) $4.20 C) $4.67 D) $5.25 30) What amount of manufacturing overhead costs will be allocated to Job #316? A) $439 B) $502 C) $595 D) $532 Wayland Manufacturing uses a normal cost system and had the following data available for 2010: Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Beginning direct materials inventory Beginning WIP inventory Beginning finished goods inventory Overhead application rate, as a percent of direct-labor costs 31) The ending balance of work-in-process inventory is ________. A) $438,500 B) $146,500 C) $130,000 D) $422,000 $ 148,000 82,000 130,000 146,000 292,000 256,000 26,000 64,000 58,000 125 percent