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26 (5 points) When considering the replacement of old equipment, which of the following item is relevant? A) loss on disposal of old equipment B) book value of old equipment C) accumulated depreciation on old equipment D) future maintenance costs of old equipment 27. (10 points) Use the following data to calculate the operating income with a flexible budget for production level of 5,000 units $1200 per unit Sales price Variable costs Manufacturing Administrative Selling $6.00 per unit $1.50 per unit S0.50 per unit Fixed costs Manufacturing $15,000 Administrative $5,000 A) s0 B)$2.00 C) $4,000 D) $5,000 (10 points) Perez Company had the following information available Expected Costs and Selling Price Based on 5000 Units Variable manufacturing costs per unit Fixed manufacturing costs per unit Selling price per unit Expected production level 28. 532 520 $70 5,000 units In the Bexiable budget at 15,000 units, what is the total manufactuning cost A) $480,000 B) $580,000 C) $680,000 D) $780,000 system is better suited for a single physical unit or a few similar units is 29, (5 points) The A) process-costing B) job-order costing C) activity-based costing D) activity-based management account is supported by a file of job-cost records for partially completed 30. (5 points) The jobs. A) Direct Materials Inventory B) Finished Goods Inventory Cost of Goods Sold Work-In-Process Inventory C) D)