1. A.

1. If variable manufacturing costs are $9 per unit and total fixed manufacturing costs are $252,000, what is the manufacturing cost per unit if

   a. 4,200 units are manufactured and the company uses the variable costing concept? $

   b. 6,000 units are manufactured and the company uses the variable costing concept? $

   c. 4,200 units are manufactured and the company uses the absorption costing concept? $

   d. 6,000 units are manufactured and the company used the absorption costing concept?

1. B

1. Philadelphia Company has the following information for March:

   Sales	$465,065
   Variable cost of goods sold	203,672
   Fixed manufacturing costs	78,355
   Variable selling and administrative expenses	53,523
   Fixed selling and administrating expenses	36,847

   a. Determine the March manufacturing margin. $

   b. Determine the March contribution margin. $

   c. Determine the March income from operations for Philadelphia Company. $

1. C.

1. The manufacturing cost of Mocha Industries for three months of the year are provided below:

   	Total Cost	Production
   April	$47,592	1,360 Units
   May	48,780	1,900 Units
   June	50,672	2,760 Units

   (a) Using the high-low method, determine the variable cost per unit. Round your answers to two decimal places. $ per unit

   (b) Using the high-low method, determine total fixed costs. $

1. D.

1. Osprey Cycles, Inc. projected sales of 62,962 bicycles for the year. The estimated January 1 inventory is 3,541 units, and the desired December 31 inventory is 7,100 units. What is the budgeted production (in units) for the year? units