Sartain Corporation is in the process of preparing its annual budget. The following beginning and ending inventory levels are planned for the year.

	Beginning Inventory	Ending Inventory
Finished goods (units)	29,000	79,000
Raw material (grams)	59,000	49,000

Each unit of finished goods requires 2 grams of raw material.

If the company plans to sell 640,000 units during the year, how much of the raw material should the company purchase during the year?

1,399,000 grams

1,380,000 grams

1,429,000 grams

1,370,000 grams

,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,

Nantua Corporation has two divisions, Southern and Northern. The following information was taken from last year's income statement segmented by division:

	Total Company	Southern	Northern
Sales	$5,800,000	$3,580,000	$2,220,000
Contribution margin	$2,550,000	$1,590,000	$960,000
Divisional segment margin	$1,390,000	$1,060,000	$330,000

Net operating income last year for Nantua Corporation was $580,000.

In last year's income statement segmented by division, what were Nantua's total common fixed expenses?

$1,970,000

$1,160,000

$2,200,000

$810,000