A product sells for $200 per unit, and its variable costs per unit are $130. Total fixed costs are $420,000. If the firm wants to earn $35,000 pretax income, how many units must be sold?

Data concerning Bedwell Enterprises Corporation’s single product appear below:   Selling price per unit $  200.00 Variable expenses per unit $  95.50 Fixed expense per month $  441,890     The unit sales to attain the company’s monthly target profit of $27,000 is closest to:

Assume a company has two products—A and B—that emerge from a joint process. Product A has been allocated $24,000 of the total joint costs of $48,000. A total of 2,000 units of Product A are produced from the joint process. Product A can be sold at the split-off point for $16 per unit, or it can be processed further for an additional total cost of $14,100 and then sold for $25 per unit. What is the financial advantage (disadvantage) of further processing Product A?

Assume the following (1) selling price per unit = $25, (2) variable expense per unit = $13, (3) the total fixed expenses = $20,000, and (4) net operating income = $10,000. Given these four assumptions, unit sales must be:

Under absorption costing, a company had the following unit costs when 10,000 units were produced: Direct labor $ 2 per unit Direct material $ 3 per unit Variable overhead $ 4 per unit Total variable $ 9 per unit Fixed overhead ($50,000/10,000 units) $ 5 per unit Total production cost $ 14 per unit  The total product cost per unit under absorption costing if 25,000 units had been produced would be $11.

Assume a company reported the following results:            Sales $ 400,000     Variable expenses   260,000     Contribution margin   140,000     Fixed expenses   40,000     Net operating income $ 100,000     Average operating assets $ 425,000       The return on investment (ROI) is closest to:

Assume a company provided the following information:   Patient-Days Maintenance Cost High activity level (September)   3,500   $ 10,400   Low activity level (May)   2,500   $ 9,200   Using the high-low method, what would be the estimated maintenance cost in a month with 2,780 patient-days?

BDI Corporation’s relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows:   Average Cost per Unit Direct materials $ 6.05 Direct labor $ 3.05 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.50 Fixed administrative expense $ 0.40 Sales commissions $ 1.00 Variable administrative expense $ 0.50  The incremental manufacturing cost that the company will incur if it increases production from 5,000 to 5,001 units is closest to:

P Corporation is using a predetermined overhead rate that was based on estimated total fixed manufacturing overhead of $121,000 and 10,000 direct labor-hours for the period. The company incurred actual total fixed manufacturing overhead of $113,000 and 10,900 total direct labor-hours during the period. The predetermined overhead rate is closest to:

Assume the following information from a schedule of cost of goods manufactured:    Beginning work in process inventory $ 30,000   Direct materials used in production $ 50,000   Manufacturing overhead applied to work in process $ 90,000   Total manufacturing costs to account for $ 214,000   Ending work in process inventory $ 72,000   What is the direct labor cost?