Steuben Company produces dog houses. During the current year, Steuben Company incurred the following costs: Based on the above information, which of the following would not be treated as a product cost: Multiple Choice Rent expense incurred on manufacturing faclity Wages of factory machine operators Office manager's salary Depreciation on manufacturing equipment Wu Company incurred $117,000 of fixed cost and $132,600 of variable cost when 3,400 units of product were made and sold. If the company's volume increases to 3,900 units, the total cost per unit will be: Multiple Choice $69.00 $64.00 \$34.00. $30.00. Zeus, inc. produces a product that has a variable cost of $4 per unit. The company's fixed costs are $46,000. The product sells for $9 a unit and the company desires to earn a $23,000 profit. What is the volume of sales in units required to achieve the target profit? (Do not round intermediate calculations.) Multiple Choice 9200 units 9700 units 13,800 units 2.300 units Based on the following operating data, the operating leverage is: Multiple Choice 1.68 1.15 1.46 0.46 The magnitude of operating leverage for Blue Ridge Corporation is 3.3 when sales are $210,000 and net income is $37,000. If sales decrease by 6%, net income is expected to decrease by what amount? Multiple Choice $2,220 57,326 $1,245 $3,900