The Clyde Corporation's variable expenses are 40% of sales. Clyde Corporation is contemplating an advertising campaign that will cost $28,000. If sales increase by $78,000, the company's net operating income will increase by:

$3,200

$31,200

$18,800

$63,600

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Deboer Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$161
Units in beginning inventory	50
Units produced	1,550
Units sold	1,580
Units in ending inventory	20
Variable costs per unit:
Direct materials	$53
Direct labor	$30
Variable manufacturing overhead	$7
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$15,500
Fixed selling and administrative	$39,500

What is the total period cost for the month under the variable costing approach?

$55,000

$73,960

$58,460

$15,500

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HarrisCorporation produces a single product. Last year, Harris manufactured 32,210 units and sold 26,700 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$418,730
Variable manufacturing overhead	$251,238
Direct labor	$157,829
Direct materials	$241,575

Sales were $1,241,550, for the year, variable selling and administrative expenses were $138,840, and fixed selling and administrative expenses were $199,702. There was no beginning inventory. Assume that direct labor is a variable cost.

The contribution margin per unit would be: (Do not round intermediate calculations.)

$26.30 per unit

$16.80 per unit

$22.80 per unit

$21.10 per unit