Use the following to answer questions 30-32: The Minard Company uses the following condensed flexible budget for manufacturing overhead: At an activity level of 600,000 direct labor-hours per year, the budgeted manufacturing overhead cost would be: Select one: a. $3,900,000 b. $420,000 c. $3,840,000 d. $1,020,000 At an activity level of 400,000 direct labor-hours, the budgeted variable manufacturing overhead cost would be: Select one: a. $2,320,000 b. $820,000 c. $420,000 d. $2,740,000 Select one: a. $3,900,000 b. $420,000 c. $3,840,000 d. $1,020,000 At an activity level of 400,000 direct labor-hours, the budgeted variable manufacturing overhead cost would be: Select one: a. $2,320,000 b. $820,000 c. $420,000 d. $2,740,000 At a denominator activity level of 700,000 direct labor-hours, the predetermined overhead rate (per direct labor-hour) would be: - Sefect one: a. $5.80 b. $7.00 c. $6.40 d. $6.00 Use the following to answer questions 33-35: The Rialto Company's income statement for May is given below: If sales for Division L increase $30,000 with a $9,000 increase in the Division's traceable fixed expenses, the overall company net operating income should: Select one: a. increase by $5,700 b. increase by $21,000 c. decrease by $4,000 d. increase $3,000 During May, the sales clerk in Division L received salaries totaling $25,000. Assume that during June the salaries of these sales clerks are discontinued and instead they are paid a commission of 18% of sales. If sales in Division L increase by $35,000 as a result of this change, the June segment margin for Division L should be: Select one: a. increase by $5,700 b. Increase by $21,000 c. decrease by $4,000 d. increase $3,000 During May, the sales clerk in Division L received salaries totaling $25,000. Assume that during June the salaries of these sales clerks are discontinued and instead they are paid a commission of 18% of sales. If sales in Division L increase by $35,000 as a result of this change, the June segment margin for Division L should be: Select one: a $5,300 b. $30,300 c. $60,000 (d) $24,000 If the sales in Division M increase by 25% while traceable fixed expenses decrease by $7,000, the segment margin for Division M should: Select one: a. decrease by $17,750 b. increase by $27,250 c. increase by $7,250 d. increase by $13,250