Use the information below to answer the two questions that follow. A company sells children and adult books. Below are sales and cost data for both products: Total Sales Variable Costs Fixed Expenses Children $400,000 $100,000 Adults $600,000 $200,000 $560,000 Q.) What is the company's margin of safety in sales dollar? A.) S Q.) If sales were to increase to $1,400,000 (assuming relevant range), what would be the net operating income for the company? A) SI A company produces and sells Product Land their contribution margin ratio is 35%. The company's margin of safety was $20,000 last year. If the break-even point sale is $100,000, what would be the net operating income last year? A.) $ A company uses job-order costing and applies manufacturing overhead (MOH) using machine hours (MH) as the allocation base. When estimating total MOH at the beginning of the period, the company used a mixed cost equation with a variable rate of $3 per MH. At the end the period, the company reported the following: Actual MHS 54,000 Actual total MOH $445,000 Under-applied MOH $13,000 If the company had estimated 115,000 MHs at the beginning of the period, what is the amount of estimated fixed MOH that was used in its mixed cost equation to estimate total MOH? A) $