Ruby Company, Inc has the following budgeted sales for the next quarter Month: Units April 2.000 May 2.200 June 2,300 Inventory of finished goods on hand at the beginning of the quarter is 300 units. The company desires to maintain ending inventory each month equal to 15% of next month's sales plus an additional 100 units How many units are to be produced during April? OA 1,700 units OB. 2,300 units OC. 4.000 units OD. 2,130 units CHO Last year, Dixon Company produced 17,800 units and sold 15,800 units. The company had no beginning inventory. Dixon incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative Sales Price per unit The cost per unit under absorption costing is $47 $20 $20 $160,200 $14,000 $170 OA. $74 OB. $83 OC. $87 OD. $96 Windspring Spas, Inc. reports the following information for August: Sales Revenue Variable Costs Fixed Costs $620,000 300,000 100,000 Calculate the contribution margin for August. A. $520,000 OB. $220,000 OC. $200,000 OD. $320,000 Patrick, Inc. has collected the following data. (There are no beginning inventories.) Units produced Units sold Sales price 590 units 590 units $500 per unit $45 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs $35 per unit $27 per unit $9,440 per year $12 per unit $10,000 per year What is the operating income using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) A. $72,570 B. $205,350 O C. $214,790 OD. $222,430