Which of the following costs is a mixed cost? A. Salary of a factory supervisor b. Electricity costs of $2 per kilowatt-hour c. Rental costs of $5,000 per month plus $0.30 per machine hour of use d. Straight line depreciation on factory equipment Danny Co. manufacturing office furniture. During the most productive month of the year, 3, 600 desks at a cost of $54, 400. Using the high-low method of cost estimation, total fixed costs in August are: a. $42, 400 b. $53, 200 c. $24,000 d. cannot be determined from the data given If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, what are the old and new break-even sales (units) if the unit selling price increase by $5? a. 6,000 units and 5, 250 units b. 9,000 units and 6,000 units c. 9,000 units and 15,000 units d. 18,000 units and 15,000 units If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, what are the old and new break-even sales (units) if the unit selling price increases by $5? a. 6,000 units and 5, 250 units b. 9,000 units and 6,000 units c. 9,000 units and 15,000 units d. 18,000 units and 15,000 units The margin of safety is the excess of: a. Breakeven sales over expected sales b. Expected sales over break-even sales c. Expected sales over fixed costs d. Expected sales over variable costs The budget process involves doing all of the following except a. establishing specific goals b. executing plans to achieve the goals c. periodically comparing actual results with the goals d. dismissing all managers who fail to achieve operational goals specified in the budget