12. Darwin Inc. sells a particular textbook for $33. Variable expenses are $23 per book. At the current volume of 46,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total: $1,978,000 $460,000 $1,058,000 $1,518,000 14. Fahringer Corporation makes three products that use compound W, the current constrained resource. Data concerning those products appear below: BJ XS QR Selling price per unit $104.94 $528.14 $558.08 Variable cost per unit $ 82.06 $429.73 $420.03 Centiliters of compound W 2.00 9.20 9.40 Rank the products in order of their current profitability from most profitable to least profitable. In other words, rank the products in the order in which they should be emphasized. (Round your intermediate calculations to 2 decimal places.) QR,XS,BJ QR,BJ,XS BJ,QR,XS XS,BJ,QR 15. Top of Form 15. Barrus Corporation makes 34,000 motors to be used in the productions of its power lawn mowers. The average cost per motor at this level of activity is as follows: Direct materials $9.30 Direct labor $8.30 Variable manufacturing overhead $3.35 Fixed manufacturing overhead $4.30 This motor has recently become available from an outside supplier for $23.35 per motor. If Barrus decides not to make the motors, none of the fixed manufacturing overhead would be avoidable and there would be no other use for the facilities. If Barrus decides to continue making the motor, how much higher or lower will the company's net operating income be than if the motors are purchased from the outside supplier? Assume that direct labor is a variable cost in this company. $81,600 higher $64,600 lower $146,200 higher $195,500 higher