Question 37 2.5 pts To follow is information about the units produced and total manufacturing costs for Varied Resources Inc. for the past six months. Month Number of units produced Total manufacturing costs January 8,000 $8,600 February 7,500 $8,000 March 6,600 $7,550 April 6,800 $7,650 May 4,000 $6,600 June 7,000 $7,750 Using the high-low method, what is the monthly fixed manufacturing cost? (Round any intermediary calculations to the nearest cent.) O $2,000 O $4,000 $15,200 $4,600 Question 38 2.5 pts A pizza company produces frozen pizzas in three departments: assembly, freezing, and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes: Beginning WIP Inventory O units Units started 27,000 units Units completed/transferred to freezing 14,500 units Ending WIP (65% through assembly) 12,500 units Crust ingredients added $38,880 Cheese added $17.000 Sauce and toppings added $7,100 Direct labor $25,000 Manufacturing Overhead $6,530 The cost per equivalent unit for crust ingredients would be closest to O $1.66. $0.80. O $1.44. O $1.39. Question 39 2.5 pts Question 39 2.5 pts At Darwin Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: Beginning WIP direct materials $38,000 Beginning WIP conversion costs $26,250 Costs of materials added $391,100 Costs of conversion added $280,125 WIP beginning (50% for conversion) 29,200 units 122,500 Units started units 105,700 Units completed and transferred out units WIP ending (60% for conversion) 46,000 units What is the total cost of units remaining in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O $157,432 O $193,660 O $130,116 O $235,842 Question 40 2.5 pts The following information relates to current production of outdoor wicker sofas at Backyard Posh: Variable manufacturing costs per unit Total fixed manufacturing costs Variable marketing and administrative costs $105 $525.000 per unit $34 Total fixed marketing and administrative costs $270,000 The regular selling price per wicker sofa is $310. The company is analyzing the opportunity to accept a special sales order for 400 wicker sofas at a price of $250 per unit. Fixed costs would increase by $20,000. The company has the capacity to produce 15,000 wicker sofas per year, but is currently producing and selling 12,000 wicker sofas per year. Regular sales will not be affected by the special order. If the company were to accept this special order, how would operating income be affected? Decrease by $44,400 O Decrease by $24.400 Increase by $24.400 Increase by $44,400