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Light Me Up Lamps has variable expenses of 40% of sales and monthly fixed expenses of $270,000. The monthly target operating Income is $30,000. What is the monthly margin of safety in dollars if Light Me Up Lamps achieves its operating income goal? O A. $500,000 OB. $550,000 OC. $50,000 OD. $300,000 Next Westfall Watches has two product lines: Luxury watches and Sporty watches. Income statement data for the most recent year follow: Sales revenue Variable expenses Contribution margin Fixed expenses Operating income (less) Total $520,000 365.000 155,000 77,000 $78,000 Luxury $390,000 $245,000 145,000 38.500 $106,500 Sporty $130,000 120,000 10,000 38,500 S(28,500) Assuming the Sporty line is discontinued, total fixed costs remain unchanged, and the space formerly used to produce the line is rented for $31.000 per year, how will operating income be affected? A. Increase $213,000 OB. Increase $21,000 O C. Increase $99,000 OD. Decrease $21,000 Next materials and 30% for conversion costs. Costs added were $55,400 for materials and $52,100 for In a particular department, 9,200 units were started and all but 1,400 were completed at the end of the period. These 1,400 were 80% complete conversion costs. What is the total number of equivalent units for conversion costs? OA. 8,920 OB. 9,620 OC. 8.220 OD 9.200 Next