Use the following information to answer question #39.

Smith Apparel Inc. manufactures personal apparel products. Unit costs associated with one of its products are as follows:

Direct Materials $ 14.00

Direct Manufacturing Labor 8.00

Variable Manufacturing Overhead 3.00

Fixed Manufacturing Overhead 4.00

Marketing Costs (2% of Sales) 1.00

Administration Salaries 4.00

39) What are the direct variable manufacturing costs per unit associated with this product?

$22

$25

$26

$34

41) The difference between actual costing and normal costing is ___________?

A) normal costing uses actual quantities of direct-costs

B) actual costing uses actual quantities of direct-costs

C) normal costing uses budgeted indirect-costs

D) actual costing uses actual quantities of cost-allocation bases

48) Assume the selling price per unit is $30, the contribution margin ratio is 40%, and total fixed costs is $3,000. What is the break-even point in unit sales?

A) 250 units

B) 3,000 units

C) 5,000 units

D) 7,500 units

Use the following information to answer questions 57-59.

Christine Corporation manufactures baseball uniforms and uses budgeted machine-hours to allocate variable manufacturing overhead.

Budgeted Output Units 10,000 units

Budgeted Machine-Hours 15,000 hours

Budgeted Variable Manufacturing

Overhead Costs for 15,000 Hours 180,000

Actual Output Units Produced 9,000 units

Actual Variable Manufacturing

Overhead Costs 171,000

57) What is the budgeted variable overhead cost rate per output unit?

$12.00

$12.21

$18.00

$19.00

58) What is the variable overhead spending variance?

A) $3,000 U

B) $6,000 U

C) $12,000 F

D) $81,000 U

59) If the company uses standard costing, what amount of variable manufacturing overhead was allocated to work-in-process for the period?

A) $180,000

B) $171,000

C) $168,000

D) $162,000