Sparks Corporation has a cash balance of $18,900 on April 1. The company must maintain a minimum cash balance of $15,500. During April, expected cash receipts are $67,000. Cash disbursements during the month are expected to total $80,500. Ignoring interest payments, during April the company will need to borrow: 4 Multiple Choice $10,100 $5,400 $15,500 5 Bertie Corporation has two divisions: Retail Division and Wholesale Division. The following data are for the most recent operating period: Sales Variable expenses Traceable fixed expenses Total Retail Wholesale Company Division Division $650,800 $401,300 $249,500 $188,615 96,300 92,315 $315,400 $232,200 83,200 The common fixed expenses of the company are $99,900. The Wholesale Division's break-even sales is closest to: Multiple Choice $132,063 5 Multiple Choice $132,063 $299,389 $158,571 $500,635 Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations: 6 Selling price $ 141 Units in beginning inventory Units produced Units sold Units in ending inventory 1,050 8,950 9,050 950 Variable costs per unit: $ 31 48 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense s 12 22 . Pixed costs Fixed manufacturing overhead Fixed se1ling and administrative expense $ 71,600 $164,800 6 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month What is the net operating income for the month under variable costing? Multiple Choice $16.200 $17000 $4,300