The relationship of $201,550 to $137,037, expressed as a ratio, is Oa. 0.6 O b. 0.7 Oc. 1.5 Od. 2.1 ShadyPalms Hotel has 100 rooms. During the month of February, it had 500 guests, each staying 5 nights. The occupancy rate for ShadyPalms Hotel for the month of February (not a leap year) was closest to O a. 70% Ob. 120% O c. 80% Od. 90% When Job 117 was completed, direct materials totaled $51,906; direct labor, $68,650; and factory overhead, $46,884. A total of 4,186 units were produced at a per-unit cost of Oa. $40 Ob. $4,186 Oc. $167,440 Od. $120,556 At the end of the year, overhead applied was $3,791,000. Actual overhead was $3,352,000. Closing over/underapplied overhead into Cost of Goods Sold would cause net income to O a. increase by $439,000 Ob. decrease by $878,000 Oc. increase by $878,000 Od. decrease by $439,000