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Stallard Corporation gathered the following information for the year just ended: (Click the icon to view the data) During the year, Stallard produced and sold 50,000 units of product at a selling price of $5.64 per unit. There was no beginning inventory of product at the start of the year. What is the operating income (loss) for the year? O A $282.000 OB - $13.000 OC $165,000 . D. $104000 i Data Table Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $120,000 41,000 17,000 $60,000 17.000 40.000 Helga's Pretzels sells pretzels for $5. The variable costs for each pretzel are $2, while the total fixed costs are $1,400. The contribution margin for 1,600 pretzels is OA. 56.600 OB. $7,000 OC. $1.400 OD. $4,800 Beaver Company manufactures coffee tables and uses an activity - based costing system. Each coffee table consists of 30 separate parts totaling 5190 in direct materials, and requires 7 hours of machine time to produce. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $4.00 per part Machining Machine hours $3.90 per machine hour Assembling Number of parts $1.00 per part Packaging Number of finished units $3.00 per finished unit What is the cost of materials handling per coffee table? A $120 OB. 510 OC. $11 OD $30 Piper Corporation, which manufactures dog toys, is developing direct labor standards. The basic direct labor rate is $18 18 per hour. Payroll taxes are 8% of the basic direct labor rate, while fringe benefits such as vacation and health care insurance, are $6.77 per hour. What is the standard rate per direct labor hour? O A $26.40 OB. $24.95 O C. $19.63 OD 518.18 The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 35,000 Actual rate per hour $24.00 Standard rate per hour $18.00 Standard hours for units produced 30,500 How much is the direct labor rate variance? O A. $183,000 unfavorable OB. $183,000 favorable O C. $210,000 unfavorable OD. $210,000 favorable