Which of the following is a primary user of management accounting? a) Employees b) Investors c) Government authorities d) Creditors 2. Nugget Corp. has provided the following information: Sales Revenue 175,000 Beginning Merchandise Inventory 15,000 Purchases and Freight In 115,000 Ending Merchandise Inventory 20,000 Staff salaries 10,000 Advertising 5,000 Store utilities 550 Store rent 4,500 Calculate the operating income of Nugget Corp. a) $40,450 b) $45,400 c) $44,950 d) $45,500 3. Bestwood Corp. incurred direct material of $25,000, direct labor of $40,000, factory overhead of $15,000, and selling and administrative overhead of $11,000. Calculate the conversion cost. a) $51,000 b) $55,000 c) $65,000 d) $40,000 4. Bluebells Inc. has provided following information: Calculate the period cost of Bluebells Inc. a) $62,900 b) $77,900 c) $80,400 d) $67,900 5. Sun Inc. has provided the following information: Calculate the cost of goods manufactured. a) $412,500 b) $437,500 c) $477,500 d) $422,000 6. Rolldwell Inc. has provided the following information: During the year, the company produced and sold 800 units. Calculate the total manufacturing overhead. a) $40,000 b) $33,000 c) $35,000 d) $37,600