ww Construction has two divisions: Remodeling and New Home Construction. Each division has an on-site supervisor who is paid a salary of $126,000 annually and one salaried estimator who is paid $68,000 annually. The corporate office has two office administrative assistants who are paid salaries of $72,000 and $48,000 annually. The president's salary is $186,000. How much of these salaries are common fixed expenses? Multiple Choice O $186,000 O $306,000 O $120,000 O $418.000 Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations 5 Selling price $ 95 Kipped Units in beginning inventory Units produced Units sold Units in ending inventory 8 3,300 2,980 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ $ 25 33 6 4 $52,800 $ 2,500 The total contribution margin for the month under variable costing is: 5 Multiple Choice Skipped O $23,000 O $78,300 $25,500 $89,900 Edit Farris Corporation, which has only one product, has provided the following data concerning its most recent month of operations 6 $ 168 Skipped Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 9,650 9,250 400 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 32 74 20 24 $ $ $144,750 $ 10, 200 What is the net operating income (loss) for the month under variable costing? Multiple Choice $11,550 $(38,850) $17.550 $6,000