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Carbaugh Corporation has provided the following production andaverage cost data for two levels of monthly production volume. Thecompany produces a single product.


Production volume 8,200 units 9,200 units
Direct materials $81.90 per unit $81.90 per unit
Direct labor $53.20 per unit $53.20 per unit
Manufacturing overhead $77.30 per unit $71.30 per unit

The best estimate of the total cost to manufacture 8,700 unitsis closest to:

Ladanza Corporation is a wholesaler that sells a single product.Management has provided the following cost data for two levels ofmonthly sales volume. The company sells the product for $166.00 perunit.


Sales volume (units) 8,800 9,970
Costof sales $677,600 $767,690
Selling and administrative costs $688,000 $714,910


The best estimate of the total contribution margin when 9,970 unitsare sold is:

The following cost data pertain to the operations of SwestkaDepartment Stores, Inc., for the month of July.

Corporate headquarters building lease $78,200
Cosmetics Department sales commissions--NorthridgeStore $5,830
Corporate legal office salaries $58,200
Store manager's salary-Northridge Store $19,600
Heating-Northridge Store $19,200
Cosmetics Department cost of sales--NorthridgeStore $40,800
Central warehouse lease cost $12,300
Store security-Northridge Store $14,800
Cosmetics Department manager's salary--NorthridgeStore $4,240

The Northridge Store is just one of many stores owned andoperated by the company. The Cosmetics Department is one of manydepartments at the Northridge Store. The central warehouse servesall of the company's stores.

What is the total amount of the costs listed above that are NOTdirect costs of the Northridge Store?

Babuca Corporation has provided the following production andtotal cost data for two levels of monthly production volume. Thecompany produces a single product.

Production volume 7,700 units 9,000 units
Direct materials $472,010 $551,700
Direct labor $157,850 $184,500
Manufacturing overhead $1,005,700 $1,030,530

The best estimate of the total monthly fixed manufacturing costis

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Beverley Smith
Beverley SmithLv2
28 Sep 2019

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