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41. A national retail company has segmented its income statement by sales territories. If
each sales territory statement is further segmented by individual stores, which of the following
will most likely occur?
42. Managers will often allocate common fixed expenses to business segments because:
43. When using data from a segmented income statement, the dollar sales for a segment to
break even is equal to:
44. When using data from a segmented income statement, the dollar sales for the company
to break even overall is equal to:
45. Sharron Inc., which produces a single product, has provided the following data for its
most recent month of operations:
Number of units produced 3,000
Variable costs per unit:
Direct materials $91
Direct labor $13
Variable manufacturing overhead $7
Variable selling and administrative expense $6
Fixed costs:
Fixed manufacturing overhead $237,000
Fixed selling and administrative expense $165,000
There were no beginning or ending inventories. The variable costing unit product cost was:
46. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Units in beginning inventory 0
Units produced 7,300
Units sold 7,200
Units in ending inventory 100
Variable costs per unit:
Direct materials $29
Direct labor $49
Variable manufacturing overhead $5
Variable selling and administrative $4
Fixed costs:
Fixed manufacturing overhead $94,900
Fixed selling and administrative $79,200
What is the absorption costing unit product cost for the month?
47. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Units in beginning inventory 0
Units produced 4,000
Units sold 3,900
Units in ending inventory 100
Variable costs per unit:
Direct materials $41
Direct labor $43
Variable manufacturing overhead $6
Variable selling and administrative $4
Fixed costs:
Fixed manufacturing overhead $84,000
Fixed selling and administrative $39,000
What is the variable costing unit product cost for the month?
48. Bartelt Inc., which produces a single product, has provided the following data for its most
recent month of operations:
Number of units produced 8,000
Variable costs per unit:
Direct materials $40
Direct labor $77
Variable manufacturing overhead $8
Variable selling and administrative expense $7
Fixed costs:
Fixed manufacturing overhead $464,000
Fixed selling and administrative expense $448,000
There were no beginning or ending inventories. The absorption costing unit product cost was:
49. Ragins Corporation produces a single product and has the following cost structure:
Number of units produced each year 1,000
Variable costs per unit:
Direct materials $85
Direct labor $69
Variable manufacturing overhead $5
Variable selling and administrative expense $6
Fixed costs per year:
Fixed manufacturing overhead $60,000
Fixed selling and administrative expense $27,000
The absorption costing unit product cost is:
50. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Selling price $132
Units in beginning inventory 0
Units produced 1,100
Units sold 800
Units in ending inventory 300
Variable costs per unit:
Direct materials $48
Direct labor $17
Variable manufacturing overhead $2
Variable selling and administrative $4
Fixed costs:
Fixed manufacturing overhead $39,600
Fixed selling and administrative $7,200
What is the total period cost for the month under absorption costing?
51. Crow Corporation produces a single product and has the following cost structure:
Number of units produced each year 2,000
Variable costs per unit:
Direct materials $28
Direct labor $61
Variable manufacturing overhead $6
Variable selling and administrative expense $7
Fixed costs per year:
Fixed manufacturing overhead $190,000
Fixed selling and administrative expense $36,000
The variable costing unit product cost is:
52. A company produces a single product. Variable production costs are $12 per unit and
variable selling and administrative expenses are $3 per unit. Fixed manufacturing overhead totals
$36,000 and fixed selling and administration expenses total $40,000. Assuming a beginning
inventory of zero, production of 4,000 units and sales of 3,600 units, the dollar value of the ending
inventory under variable costing would be:
53. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Selling price $93
Units in beginning inventory 0
Units produced 4,500
Units sold 4,400
Units in ending inventory 100
Variable costs per unit:
Direct materials $20
Direct labor $31
Variable manufacturing overhead $2
Variable selling and administrative $10
Fixed costs:
Fixed manufacturing overhead $45,000
Fixed selling and administrative $79,200
What is the total period cost for the month under variable costing?
54. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Selling price $112
Units in beginning inventory 0
Units produced 5,500
Units sold 5,300
Units in ending inventory 200
Variable costs per unit:
Direct materials $33
Direct labor $37
Variable manufacturing overhead $5
Variable selling and administrative $6
Fixed costs:
Fixed manufacturing overhead $71,500
Fixed selling and administrative $79,500
What is the net operating income for the month under absorption costing?
55. A manufacturing company that produces a single product has provided the following data
concerning its most recent month of operations:
Selling price $89
Units in beginning inventory 0
Units produced 4,300
Units sold 4,000
Units in ending inventory 300
Variable costs per unit:
Direct materials $13
Direct labor $35
Variable manufacturing overhead $1
Variable selling and administrative $10
Fixed costs:
Fixed manufacturing overhead $77,400
Fixed selling and administrative $24,000
The total contribution margin for the month under variable costing is:
