set en 15 points 3. Furniture, Inc., sells lamps for $30. The unit variable cost per lamp is $22 Fixed costs total $9,600, Required: a. What is the contribution margin per lamp? b. What is the breakeven point in lamps? d. What is the margin of safety, assuming 1,500 lamps are sold? c. How many lamps must be sold to eam a pretax income of $8,000? a. CM per unit= 30-22=(8) b. BE 9600 C. d. 8 M 1200 9600+ 8000 8 TI=FC+TI 9600+X CM 8 -84 8=9600+x 45000-33-000 1500 =1350 24 150030 45,000=SP 22x1500 33,000 = VL 2200 lamps 9600+1200 8-X-9600 15 points 8 $8 4. Hill Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2020, the following estimates were provided for the coming year. Direct labor-hours Machine-hours Direct labor cost Machining 10,000 dih Assembly 90,000 dih 100,000 mh $ 80,000 $250,000 5,000 mh $720,000 $360,000 Manufacturing overhead costs The accounting records of the company show the following data for Job #846: Direct labor-hours Machine-hours Direct material cost Direct labor cost Required: Machining 50 dlh Assembly 120 dih 170 mh $2,700 10 mh $1,600 $400 $900 assembly= 6,000/hr 720 a. Compute the manufacturing overhead allocation rate for each department b. Compute the total cost of Job #846. 250000 5,000x58.82 machining 3801000 36 assembly 6 170 6147059 DC 5000 IC MOH= $147059 36,000 60,000