United Merchants Company sells 34,000 units at $11 per unit. Variable costs are $6.71 per unit, and fixed costs are $80,200. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number) b. Unit contribution margin (Round to the nearest cent.) per unit c. Operating income Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $736,000, a unit variable cost of $60, and a unit selling price of $90. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $171,000. units Sales Mox and Break-Even Sales Drogon Sports inc. manufactures and sells two products, baseball bats and baseball gloves, The fixed costs are $207,100, and the sales mx is 70% bats and 30% gloves. The unit selling price and the unit varlable cost for each product are as follows: a. Compute the break-even sales (units) for the overall enterprise product, E. units b. How many units of each product, baseball bats and baseball gloves, would be sold at the break-even point? Multiple Production. Department Factory Overhesd Rates The total factory overhead for Bardot Marine Company is budgeted for the year at $324.750, divided into two departments: Fabrication, $193,500, and Assembly, \$131,250. Bardot Marine manufactures two types of boatsi speedboats and bass boats. The speedboats require two direct labor hours in Fabrication and four direct labor hours in Assembly. The bass boats require one direct labor hour in Fabrication and one direct labor hour in Assembly. Each product is budgeted for 3,000 units of production for the year If required, round ail per unit answers to the nearest cent. a. Determine the total number of budgeted direct labor hours for the year in each department. Fabrication direct labor hours Assembly. direct labor hours b. Determine the departmental foctory overhead rates for both departments. Fabrication per dih Assembly c. Determine the factory overhead allocated per unit for each product using the department foctory overhead allocation rates. Speedboat: per unit Bass boat: per unit Inventory Valuation under Absorption Costing and Variable Coating At the end of the first year of operations, 4,300 units remained in the finished goods inventory. The unit manufacturing costs during the year were as follows: Determine the cost of the finished goods inventory reported on the balance sheet under (a) the absorption costing concept and (b) the variable costing concept