35) Beamish Inc.., which prodoces a single product, has provided the follewing data for s mot ece mnthof operations: Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expenser 5900 60 There were no beginning or ending inventories. The absorption costing unit prodact co wa A) $167 per unit 15 200600 454300 B) $126 per unit 36) The Millard Division's operating data for the past two years are provided below C) $133 per unit m 5259 per unit Return on investment Net operating income Turnover Year 1 Year 2 20 % 700,000 15 % Margin Sales S 3,370,000 Millard Division's margin in Year 2 was 160 % of the margin in Year 1. The net operating income for Year 1 was A) $96,286 D) $280,000 B) $84,250 C) $269,600 37) Dubberly Corporation's cost formula for its manufacturing overhead is $31,900 per month plus 565 per machine-hour. For the month of March, the company planned for activity of 8,150 machine-hours, but the actual level of activity was 8,010 machine-hours. The actual manufacturing overhead for the moeth was $586,270. The activity variance for manufacturing overhead in March would be closest to: A) $9750 F D) $9,100 F C) $9750 U B) $9,100 U B) Unit-level activity D) Batch-level activity. example of a: 38) Purchase order processing is an A) Organization-sustaining activity C) Product-level activity 39) Ouzts Corporation is considering Altemative A and Alternative B. Costs associated with the alternatives are listed below: Alternative B S 56.200 $ 38,600 $ 13,400 $ 24,100 Alternative A $ 42,000 $ 38,600 S 13,400 S 15,100 Materials costs Processing costs Equipment rental Occupancy costs What is the financial advantage (disadvantage) of Alternative B over Alternative A? A) S(23,200) D) $109,100 C) S( 21,700) B) $119,950