8.

• increase of $118,200

• increase of $302,200

• decrease of $118,200

• decrease of $7,800

14.

• $.94

• $1.92

• $1.52

• $1.43

15.

• $1,151,070

• $1,139,895

• $1,101,900

• $1,133,190

Data concerning Lemelin Corporation's single product appear below: Selling price Variable expenses Contribution margin Per Unit $230 115 Percent of Sales 100% 50% 50% $115 The company is currently selling 7,000 units per month. Fixed expenses are $581,000 per month. The marketing manager would like to cut the selling price by $18 and increase the advertising budget by $37,000 per month. The marketing manager predicts that these two changes would increase monthly sales by 1,600 units. What should be the overall effect on the company's monthly net operating income of this change? Jorgenson Corporation has provided the following data for the first five months of the year: Machine Hours January February March April May 290 355 445 340 395 Lubrication Cost $ 1,520 $ 1,620 $ 1,745 $ 1,615 $ 1,725 Using the least squares regression method of analysis, the estimated variable lubrication cost per machine hour is closest to: Caraco Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 5,300 units $74.90 per unit $54.20 per unit $72.80 per unit 6,300 units $74.90 per unit $54.20 per unit $65.80 per unit The best estimate of the total cost to manufacture 5,700 units is closest to: (Round your intermediate calculations to 2 decimal places.)