UIuLs J.\" Duglnluny lllvullLuly 8 Units produced 13,188 Units sold 12,688 Units in ending inventory 588 Variable costs per unit: Direct materials $ 47 Direct labor $ 44 Variable manufacturing overhead $ 14 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $419,288 Fixed selling and administrative expense $214,288 What is the total period cost for the month under vanable costmg? Multiple Choice 0 $419.2 OO 0 $378,000 0 $633,400 0 $797.2 00 Units produced 4, 450 Units sold 4,350 Units in ending inventory 100 Variable costs per unit: Direct materials as 50 Direct labor $ 52 Variable manufacturing overhead $ 15 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $93,450 Fixed selling and administrative expense $43,500 What is the variable costing unit product cost for the month? Multiple Cho1ce 0 $130 per unit $151 per unit $129 per unit 0 0 $117 per um! O Number of units produced 7,000 Variable costs per unit: Direct materials as 37 Direct labor $ 75 Variable manufacturing overhead $ 5 Variable selling and administrative expense as 10 Fixed costs: Fixed manufacturing overhead $273,000 Fixed selling and administrative expense $497,000 There were no beginning or ending inventories The absorption costing unit product cost was: Mulllple Choice 0 $162 per unit $206 per unit $287 per unit 0 O $167 per unit 0 Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense The total gross margin for me month under absorption costing '5: Multiple Chmce O O O 0 $78,080 $17,080 $118,520 5129.320 2,858 2,448 418 $182,688 $24,488 segment margin is $40,800 and the Export Products Division's divisional segment margin is $93,200. The total amount of common xed expenses not traceable to 5 Dukelow Corporation has two diwsions: the Governmental Products Division and the Export Products Division. The Governmental Products Division's divisional the individual divisions is $106,000. What is the company's net operating income (loss)? Multiple Choice 0 $240900 $13400 0 O O $28000 O 155134000) Total Company Division L Division Q Sales $491,000 $148,000 $343, 000 Variable expenses 263,660 78,440 185,220 Contribution margin 227,340 69,560 157,750 Traceable fixed expenses 129, 450 31, 850 97, 600 Segment margin 97,890 $ 37,710 $ 60, 150 Common fixed expenses 39, 550 Net operating income $ 58, 340 The break-even in sales dollars for Division Q is closest to: Mu'liple Chowce 0 $298,450 $212,174 $454,680 0 0 3253.981 0 one saiaried estimator who is paid $56000 annualiyt The corporate office has two office administrative assistants who are paid salaries of $60,000 and $42000 7 WV Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $102000 annuaily and annually The president's salary is $168000. How much ofthese salaries are common xed expenses? Multiple Choice 0 $i58.000 $270,000 $353000 0 0 $102,000 0 unit: in CIIL'AIIIJ AIIVCIILLJIy out) Variable costs per unit: Direct materials $24 Direct labor $54 Variable manufacturing overhead $18 Variable selling and administrative expense $18 Fixed costs: Fixed manufacturing overhead $186,388 Fixed selling and administrative expense $ 27,688 What is the unit product cost for the month under variable costing? Multiple Cholce 0 $114 per unlt $141 per unlt O 0 $123 per unit 0 $96 per unit Helmers Corporation manufactures a single product. Variable costing net operating income last year was $103000 and this year was $123500. Last year, $38.4OO in Fixed manufacturing overhead costs were released from inventory under absorption costing. This year, $14,500 in fixed manufacturing overhead costs were deferred in inventory under absorption costing. What was the absorption costing net operating income last year? Multiple Choice 0 $109,000 5103.000 $141400 0 0 $54,600 0 10 Tubaugh Corporation has two major business segments-East and West. In December. the East business segment had sales revenues of $330000. variable expenses of $180,000, and traceable fixed expenses of $40,000. During the same month, the West business segment had sales revenues of $1,000,000, variable expenses of $516000. and traceable fixed expenses of $191,000 The common fixed expenses totaled $290,000 and were allocated as follows: $143000 to the East business segment and $145,000 to the West business segment. The contribution margin ofthe West business segment is: Multiple Choice 0 $434,000 $913,000) 0 0 $545,000 0 $110,000