32. Sorowskis Motel's cost function is given as:

Y = $80,000 + $7.40X

Where:

Y = annual custodial cost

X = number of guest-days of occupancy

In the current year, Sorowskis Motel has 6,000 guest days. In the next year, Sunrise Motel expects an occupancy level of 6,500 guest days. (All costs next year will remain in the same relevant range as the current year.) What is the expected fixed custodial cost for next year?

A) $7.40

B) $60,000

C) $80,000

D) $75,000

33. Suri Motel's cost function is given as:

Y = $110,000 + $3.50X

Where:

Y = annual custodial cost

X = number of guest-days of occupancy

In the current year, Suri Motel has 5,000 guest days. In the next year, Suri Motel expects an occupancy level of 6,000 guest days. (All costs next year will remain in the same relevant range as the current year.) What is the expected total custodial cost for next year?

A) $45,000

B) $131,000

C) $135,000

D) $150,000

47. In activity-based costing systems, the system first accumulates indirect costs for ________, and then assigns these costs to ________.

A) cost objects; types of customers

B) products; departments

C) products; territories

D) activities; cost objects