The operations of Bridgeton Corporation are divided into the Adams Division and the Carter Division Projections for the next year are as follows: Sales Variable costs Contribution margin Direct fixed costs Segment margin Allocated common costs Operating income (loss) Adams Division $615,000 207,000 $408,000 179,000 $229,000 90,000 $139,000 Carter Division Total $357,000 $972,000 165,000 372,000 $192,000 $600,000 151,000 330, eee $ 41,000 $270,000 74,000 164, eee $(33,000) $106,000 Operating income for Bridgeton oration as a whole if the Carter Division were dropped would be: The following pertains to Upton Co, for the year ending December 31, 2019: Budgeted Sales Break-even Sales Budgeted Contribution Margin Cashflow Break-even $1,170,000 840,000 740,000 270,000 Upton's margin of safety is: (CPA adapted) The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) @ 6,200 4,700 $ 611,000 $ 124,000 $ 62,000 $ 310,000 $ 94,000 The absorption costing ending inventory is: Grover Company has the following data for the production and sale of 1,900 units. $ 750 per unit $ $600,000 per period $370,500 per period Sales price per unit Fixed costs: Marketing and administrative Manufacturing overhead Variable costs: Marketing and administrative Manufacturing overhead Direct labor Direct Materials $ $ $ $ 50 per unit 80 per unit 100 per unit 240 per unit What is the prime cost per unit? The following cost data for the month of May were taken from the records of the Terrence Manufacturing Company: (CIA adapted) Depreciation on factory equipment Depreciation on sales office Advertising Wages of production workers Raw materials used Sales salaries and commissions Factory rent Factory insurance Materials handling Administrative salaries $ 1,500 750 7,500 27,000 42,000 10,500 2,500 750 2,000 2,500 Based upon this information, the manufacturing cost incurred during the month was: The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 5,000 4,100 $ 533,000 $ 100,000 $ 50,000 $ 100,000 $ 82,000 The variable costing ending inventory is: Grover Company has the following data for the production and sale of 1.400 units. $ 750 per unit $550, eee per period $238,000 per period Sales price per unit Fixed costs: Marketing and administrative Manufacturing overhead Variable costs: Marketing and administrative Manufacturing overhead Direct labor Direct Materials $ $ $ $ 5e per unit 80 per unit 100 per unit 190 per unit What is the conversion cost per unit? Dartmount Corporation has provided its contribution format Income statement for June. The company produces and sells a single product Sales (2,900 units) Variable costs Contribution margin Fixed costs Operating profit $275,500 118,900 156,600 135, 100 $ 21,500 If the company sells 3,100 units, its total contribution margin should be closest to
