Please help! Any help would be great!

23. Carr Company produces a single product. Last year, Carr manufactured 34,060 units and sold 28,600 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$510,900
Variable manufacturing overhead	$269,074
Direct labor	$173,706
Direct materials	$255,450

Sales were $1,172,600, for the year, variable selling and administrative expenses were $148,720, and fixed selling and administrative expenses were $214,578. There was no beginning inventory. Assume that direct labor is a variable cost.

Under absorption costing, the ending inventory for the year would be valued at: (Do not round intermediate calculations.)

	$193,830
	$221,330
	$255,330
	$263,830
24. Nantua Corporation has two divisions, Southern and Northern. The following information was taken from last year's income statement segmented by division:

	Total Company	Southern	Northern
Sales	$6,000,000	$3,700,000	$2,300,000
Contribution margin	$2,650,000	$1,650,000	$1,000,000
Divisional segment margin	$1,450,000	$1,100,000	$350,000

Net operating income last year for Nantua Corporation was $600,000.

In last year's income statement segmented by division, what were Nantua's total common fixed expenses?

$850,000

$1,200,000

$2,050,000

$2,300,000

25. Pong Incorporated's segmented income statement for the most recent month is given below.

	Total	Store A	Store B
Sales	$162,400	$69,800	$92,600
Variable expenses	52,238	30,014	22,224
Contribution margin	110,162	39,786	70,376
Traceable fixed expenses	69,800	22,400	47,400
Segment margin	40,362	$17,386	$22,976
Common fixed expenses	15,900
Net operating income	$ 24,462

If Store B sales increase by $46,700 with no change in fixed expenses, the overall company net operating income should:

	increase by $35,492
	increase by $31,289
	increase by $9,340
	increase by $4,670