Question 49 (2 points) Data for Division B of ABC Company is provided below. If the management team wants a residual income of $45,000, how many units do they need to sell in a year? Unit Selling Price Unit Variable Cost Total Fixed Cost Average Operating Assets $50 $30 $200,000 $750,000 19,500. 18,250 None of the options provided are correct. 16,750. 14,500. Question 50 (2 points) Given its current staffing levels, Clear Sky Ltd. has 27,000 labour hours per year available for producing its two products, X and Y. Given the information provided below for each product, which of the following production schedules should the production manager select for the upcoming year? Direct labour required (hours per unit) Maximum demand (units) Contribution margin per unit ) 6,000 $5.00 8,000 ||$6.00 1,500 units of X; 8,000 units of Y. None of the options provided are correct. 6,000 units of X; O units of Y. 6,000 units of X; 5,000 units of Y. 00 units of X: 8,000 units of Y. Question 51 (2 points) Last year, fixed manufacturing overhead costs for Zephyr Ltd. were $30,000, variable production costs were $48,000, fixed selling and administration costs were $20,000, and variable selling administrative expenses were $9,600. There was no beginning inventory. During the year, 3,000 units were produced and 2,400 units were sold at a price of $40 per unit. Under variable costing, what would be the operating income (loss) for Zephyr Ltd.? $6,000 None of the options provided are correct. $4,000. ($4,400). ($2,000). Question 52 (2 points) Maybe Company plans to eliminate a department that has a contribution margin of $15,000 and fixed costs of $35,000. Of the fixed costs, $18,000 cannot be eliminated. What would be the impact on the operating income of Maybe Company if the department is eliminated? None of the options provided are correct. O A decrease of $15,000. O A decrease of $2,000. An increase of $15,000. An increase of $2,000