Company X employs 4 designers and 6 accounts managers. Direct and indirect costs are applied on a professional labor-hour basis that includes both designers and account managers. Company X presented the following information:

• Indirect costs: $300000
• Annual salary of each designer: $90000
• Annual salary of each account manager: $60000
• Total professional hours: 15000

[Fact pattern]

Company X incurred fixed manufacturing

costs of $19087 during 2020. Other information for 2020 includes:

Under absorption costing, total manufacturing

costs expensed on the income statement (excluding adjustments for variances)

total: (Present all the necessary auxiliary calculations)

[DEPOIS DE PASSAR PARA WORD, CONVERTER EM PERGUNTA ABERTA]

Company X operates

on a contribution margin of 44% and currently has fixed costs of $510000.

Next year, sales are projected to be $3100000. An advertising campaign is being

evaluated that costs an additional $110000. How much would sales have to

increase to justify the additional expenditure? (Round the final answer to the nearest dollar unit)

Company X presents the following information:

• Cost of goods sold: $14000
• Finished goods inventory, January 1st: $7000
• Finished goods inventory, January 31st: $2800
• Work in progress inventory, January 1st: $4200
• Work in progress inventory, January 31st: $2100

Based on this information, determine the total amount of manufacturing costs for the period.

Company X produces a part that is used in the manufacture of one of its

products. The costs associated with the production of 15073 units of this

part are as follows:

The following information is available for Company X:

• Units sold: 35000
• Contribution margin: $350000
• Income tax rate: 25%

How many units does Company X need to sell in order to increase the net income after taxes by $52500

For 2020, Company X uses machine-hours as the only overhead cost-allocation base. The

direct cost rate is $3 per unit. The selling price of the product is $18. The

estimated manufacturing overhead costs are $240000 and estimated 42500 machine

hours. The actual manufacturing overhead costs are $274156 and actual

machine hours are 50000.

Company X is a nonprofit

organization that supplies electric fans during summer for individuals in need.

Fixed costs are $225000. The fans cost $28 each. The organization has a

budgeted appropriation of $745061. How many people can receive a fan during

summer? (Round the

final answer to the nearest unit)

Company X's president has heard that there are multiple

breakeven points for every product. He does not believe this and has asked you

to provide the evidence of such a possibility. Some information about the

company for 2020 is as follows:

What are breakeven sales in units

using variable costing? (Round to the nearest unit)

Company X ends the month with two jobs still in progress. Job 5 has $10000 of materials,

$2000 of direct labor and $8814 of manufacturing overhead allocated. Job 6

was $30000 of materials, $2000 of direct labor and $10000 of manufacturing

overhead allocated. The cost of goods sold for the month was $40000 and of that

30% was overhead. There were no finished goods in stock as the month ends. If

the manufacturing overhead is underallocated by $10000, which of the following

choices would be the correct way to prorate it, assuming the proration is based

on the allocated overhead in the ending balances of work-in-process, finished

goods, and cost of goods sold?