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BUS 215 Managerial Accounting - Provided for Study - not necessary representative of a specific problem. 1. Inventories consisting of units of product that are only partially complete are called 2. The following inventory balances relate to Marvel Manufacturing Corporation at the beginning and end of the year: Marvel's total cost of goods manufactured was $485,000; what was the cost of goods sold? 3. A lawnmower manufacturer computed a cost per unit of $61 by adding together last month's direct labor, direct materials, and manufacturing overhead and dividing that total by the 10,000 units produced last month. (There were no beginning or ending inventories.) If 9,000 units are going to be manufactured this month, we would expect that the: a. cost per unit will remain the same. b. cost per unit will decrease. c. direction of change in unit costs cannot be determined. d. cost per unit will increase. 4. Shipping expense is $9,000 for 8,000 pounds shipped and $11,250 for 11,000 pounds shipped. Assuming that this activity is within the relevant range, if the company ships 9,000 pounds, its expected shipping expense is closest to: 5. Millstone Inc., a company that produces and sells a single product, has provided its contribution format income statement for November for sales of 9.700 units. If the company sells 12,500 units, its total contribution margin should be closest to