The following information for the past year for the Blaine Corporation has been provided: $150,000 17,000 20,000 Fixed costs: Manufacturing Marketing Administrative Variable costs: Manufacturing Marketing Administrative $110,000 22,000 36,000 During the year, the company produced and sold 90,000 units of product at a selling price of $15.33 per unit. There was no beginning inventory of product at the beginning of the year. What is the contribution margin per unit for Blaine Corporation? (Round any intermediary calculations and your final answer to the nearest cent.) A. $3.94 B. $13.25 C. $13.46 D. $1.87 The Heartlake Corporation manufactures and sells toy gyroscopes. The following data is related to sales and production of the toy gyroscopes for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $8.30 $1.87 $4.65 $80,000 $80,000 510,000 190,000 Using variable costing, what is the operating income for last year? A. $1,577,000 B. $178,200 C. $338,200 D. $498,200 For Dubinsky Company, experience has shown that payment for the credit sales is received as follows: 30% in the month of sale, 55% in the first month after sale, 10% in the second month after sale, and 5% uncollectible. Dubinsky Company has budgeted the following credit sales during the last four months of the year: September, $22,000; October, $24,000; November $15,000; December, $32,000. How much cash can Dubinsky Company expect to collect in November as a result of credit sales? A. $15,400 B. $17,700 C. $15,000 D. $19,900