The following cost data pertain to the operations of Rademaker Department Stores, Inc., for the month of March. Corporate headquarters building lease $79,700 Cosmetics Department sales commissions--Northridge Store $5,180 Corporate legal office salaries $61,600 Store manager's salary-Northridge Store $16,900 Heating-Northridge Store $16,800 Cosmetics Department cost of sales--Northridge Store $33,500 Central warehouse lease cost $7,400 Store security-Northridge Store $14,200 Cosmetics Department manager's salary--Northridge Store $4,080 The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores. What is the total amount of the costs listed above that are direct costs of the Cosmetics Department?

$85,240

$42,760

$38,680

$33,500

Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activities Activity Rate Setting up batches $88.50 per batch Processing customer orders $78.99 per customer order Assembling products $13.86 per assembly hour Data concerning two products appear below: Product V09X Product A09X Number of batches 69 12 Number of customer orders 20 9 Number of assembly hours 492 697 How much overhead cost would be assigned to Product V09X using the activity-based costing system? $181.35

$130,548.78

$14,505.42

$6,106.50

Dybala Corporation's produces and sells a single product. Data concerning that product appear below: Per Unit Percent of Sales Selling price $150 100% Variable expenses 60 40% Contribution margin $ 90 60% The company is currently selling 5,900 units per month. Fixed expenses are $474,700 per month. The marketing manager believes that a $6,900 increase in the monthly advertising budget would result in a 100 unit increase in monthly sales. What should be the overall effect on the company's monthly net operating income of this change?

Increase of $9,000

Decrease of $2,100

Increase of $2,100

Decrease of $6,900