A sugar beet plant has supplied the following data: Tons of sugar produced and sold 262,000 Sales revenue $ 1,179,000 Variable manufacturing expense $ 431,000 Fixed manufacturing expense $ 228,000 Variable selling and administrative expense $ 93,000 Fixed selling and administrative expense $ 218,000 Net operating income $ 209,000 What is the company’s contribution margin per unit? (Round your intermediate calculations to 2 decimal places.)

LLX Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Corporation has provided the following estimated costs for the next year: Direct materials $ 6,000 Direct labor $ 20,000 Rent on factory building $ 15,000 Sales salaries $ 25,000 Depreciation on factory equipment $ 8,000 Indirect labor $ 12,000 Production supervisor’s salary $ 16,000 LLX Corporation estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be:

LLX Corporation contribution margin ratio is 60% and its fixed monthly expenses are $42,500. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company’s net operating income in a month when sales are $127,000?

LLX Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department’s predetermined overhead rate is based on machine-hours and the Customizing Department’s predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:   Casting Customizing Machine-hours 24,000 22,000 Direct labor-hours 11,000 5,000 Total fixed manufacturing overhead cost $ 136,800 $ 20,000 Variable manufacturing overhead per machine-hour $ 1.40   Variable manufacturing overhead per direct labor-hour   $ 4.30 The estimated total manufacturing overhead for the Customizing Department is closest to:

The following data have been recorded for recently completed Job 5000 on its job cost sheet. Direct materials cost was $2,102. A total of 41 direct labor-hours and 197 machine-hours were worked on the job. The direct labor wage rate is $23 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $25 per machine-hour. The total cost for the job on its job cost sheet would be:

LLX Corporation sells a single product for $20 per unit. Last year, the company’s sales revenue was $300,000 and its net operating income was $16,000. If fixed expenses totaled $104,000 for the year, the break-even point in sales units was:

LLX Corporation has provided the following data concerning its only product: Selling price $105 per unit Current sales 11,800 units Break-even sales 8,850 units What is the margin of safety in dollars?

Given the following per unit prices for the 6,000 units the company produces and sells: Selling price per unit $2.00 Variable production cost per unit $0.30 Fixed production cost $0.50 Sales commission per unit $0.20 Fixed selling expenses $0.25 The contribution margin per unit is:

LLX Corporation  has provided the following information:   Cost per Unit Cost per Period Direct materials $ 6.25   Direct labor $ 3.20   Variable manufacturing overhead $ 1.20   Fixed manufacturing overhead   $ 13,200 Sales commissions $ 1.20   Variable administrative expense $ 0.50   Fixed selling and administrative expense   $ 3,300 If 6,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

 Supply costs at LLX Co. chain of gyms are listed below:   Client-Visits Supply Cost March 11,657 $ 28,402 April 11,453 $ 28,324 May 11,985 $ 28,526 June 13,000 $ 28,912 July 11,717 $ 28,424 August 11,203 $ 28,229 September 11,997 $ 28,531 October 11,688 $ 28,413 November 11,836 $ 28,470 Management believes that supply cost is a mixed cost that depends on client-visits. Use the high-low method to estimate the variable and fixed components of this cost. Compute the variable component first. Then compute the fixed component, rounding off to the nearest whole dollar. Those estimates are closest to:Note: Round your intermediate calculations to 2 decimal places.