Question 38 (Mandatory) (1.5 points) If the unit selling price is $16, the unit variable cost is $12, and fixed costs are $160,000, how many units would have to be sold in order to realize a target profit of $20,000? 35,000 units 45,000 units 40,000 units 11,250 units Question 32 (Mandatory) (1.5 points) The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows: Standard Costs Fixed overhead (based on 10,000 hours) Variable overhead Actual Costs Total variable cost, $18,000 Total fixed cost, $8,000 3 hours @ $.80 per hour 3 hours @ $2 per hour The amount of the total factory overhead cost variance is: $2,000 favorable $5,000 unfavorable $2,500 unfavorable $0 Question 11 (Mandatory) (1.5 points) A business operated at 100% of capacity during its first month, with the following results: $90,000 Sales (90 units) Production costs (100 units): Direct materials Direct labor Variable factory overhead Fixed factory overhead Operating expenses: Variable operating expenses Fixed operating expenses $40,000 20,000 2,000 5,000 67,000 $ 8,000 1,000 9,000 What is the amount of the income from operations that would be reported on the variable costing income statement? $28,000 $20,200 $22,000 $19,400