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Tally Corp. sells software during the recruiting seasons. During the current year, 15,000 software packages were sold resulting in $480,000 of sales revenue, $110,000 of variable costs, and $50,000 of fixed costs. (Round interim calculations to two If sales increase by $70,000, operating income will increase by decimal places and the final answer to the nearest whole dollar.) A. $53,966 B. $50,000 C. $20,000 D. $20,799 Swansea Manufacturing currently produces 1,000 tires per month. The following per unit data for 1,000 tires apply for sales to regular customers: Direct materials $40 Direct manufacturing labor 14 Variable manufacturing overhead 15 Fixed manufacturing overhead 19 Total manufacturing costs $88 The plant has capacity for 3,000 tires and is considering expanding production to 2,000 tires. What is the total cost of producing 2,000 tires? A. $157,000 B. $129,000 C. $176,000 D. $95,000 River Falls Manufacturing uses a normal cost system and had the following data available for 2020: $150,000 Direct materials purchased on account Direct materials requisitioned 87,000 Direct labor cost incurred 132,000 Factory overhead incurred 148,000 300,000 Cost of goods completed Cost of goods sold 251,000 Beginning direct materials inventory 31,000 Beginning WIP inventory 69,000 Beginning finished goods inventory 54,000 Overhead application rate, as a percent of direct - labor costs 120 percent The ending balance of work-in-process inventory is A. $446,400 B. $132,000 C. $146,400 D. $432,000