the answer is

1)C

2)B

3)A

please explain

1) Kevin Company prepared the following static budget for the year 2015: 1) Static Budget Units/volume 5,000 Per Unit $3.00 $1.50 Sales revenue Variable expenses Contribution margin Fixed expenses Operating income/(loss) $15,000 7,500 7,500 4,000 $3,500 If a flexible budget was prepared at a volume of 6,000, calculate the amount of operating ncome. A) $3,500 B) $4,000 C) $5,000 D) $9,000 2) 2) Anthony Company's highest point of total cost was $75,000 in June. Their point of lowest cost was $50,000 in December. The company makes a single product. Production volume in June was 13,000 units; production volume in December was 8,000 units. What is the variable cost per unit? A) $5.77 per unit B) $5.00 per unit C) $9.38 per unit D) S6.25 per unit 3) 3) Caplico Company has prepared the following sales budget: MonthBudgeted Sales March April May June $200,000 180,000 220,000 260,000 Cost of goods sold is budgeted at 60% of sales and the inventory at the end of February was $36,000. Desired inventory levels at the end of each month are 20% of the next month's cost of goods sold. What is the desired beginning inventory on June 1? A) $26,400 B) $52,000 C) $43,200 D) $31,200