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d) $248 F 19. Satore Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes. Fixed Element per Month Variable Element per Well Serviced Revenue 4,500 Employee salaries and wages $ 56,400 $ 900 Servicing materials TS 700 Other expenses $ 35,400 When the company prepared its planning budget at the beginning of December, it assumed that 34 wells would have been serviced. However, 32 wells were actually serviced during December. The "Employee salaries and wages in the flexible budget for December would have been closest to: a) $87,000 b) $84,600 c) $85,200 d) $89,888 20. Mckissic Corporation has two divisions: Domestic and Foreign Data from the most recent month appear below: Sales Variable expenses Contribution margin Traceable fixed expenses Segment margin Common fixed expenses Net operating income Total Company Domestic Foreign 450,000 $119,000 $331,000 157,240 38,080 119,160 292,760 80,920 211,840 226,000 57,000 169,000 66,760 $ 23,920 $ 42,840 58,500 8,260 The break-even in sales dollars for the company as a whole is closest to: a) $437,304 b) $347,886 c) $394,323 d) $89,418