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17) Pacific Company sells only one product for $11 per unit, variable production costs are $3 per unit, and selling and administrative costs are $1.50 per unit. Fixed costs for 10,000 units are $5,000. The operating income is ________. A) $6.50 per unit B) $6.00 per unit C) $5.50 per unit D) $5.00 per unit Answer: B
Explanation: B) Operating income = $11 ? $3 ? $1.50 - ($5,000 / 10,000) = $6.00
Diff: 2
Objective: 1
AACSB: Application of knowledge
18) The contribution income statement highlights ________. A) gross margin
B) the segregation of costs into period costs and inventoriable costs C) different product lines D) variable and fixed costs Answer: D
Diff: 1
Objective: 1
AACSB: Analytical thinking
19) Fixed costs equal $15,000, unit contribution margin equals $25, and the number of units sold equal 1,150. Operating income is ________. A) $28,750 B) $13,750 C) $15,000 D) $14,750 Answer: B
Explanation: B) (1,150 × $25) ? $15,000 = $13,750
Diff: 2
Objective: 1
AACSB: Application of knowledge
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Answer the following questions using the information below:
Northern Star sells several products. Information of average revenue and costs is as follows: Selling price per unit $20.00 Variable costs per unit: Direct material $4.00 Direct manufacturing labor $1.60 Manufacturing overhead $0.40 Selling costs $2.00 Annual fixed costs $96,000 The company sells 12,000 units at the end of the year.
20) The contribution margin per unit is ________. A) $11.00 B) $12.00 C) $4.00 D) $14.00 Answer: B
Explanation: B) Cont