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22. The most recent income statement for the Midwest Branch of Third Financial Bank is presented below:

Sales $57,000 Variable costs 31,500 Contribution margin 25,500 Avoidable fixed costs 13,500 Unavoidable fixed costs 18,000 Operating loss $(6,000)

Third Financial Bank is thinking about eliminating the Midwest Branch. If the branch is eliminated, Third Financial Bank's operating income will ________. A) increase by $6,000 B) increase by $13,500 C) decrease by $12,000 D) decrease by $25,500

33. Upstairs Company has the following data:

Month Budgeted Sales January $112,000 February 125,000 March 132,000 April 120,000

The gross profit rate is 40% of sales and ending inventory at December 31 was $26,325. Desired ending inventory levels are 25% of next month's sales at cost. What are the expected total purchases for March? A) $77,400 B) $86,480 C) $100,750 D) $105,575