Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division

Miscavage Corporation has two divisions: the Beta Division and the Alpha Division. The Beta Division has sales of $295,000, variable expenses of $150,600, and traceable fixed expenses of $69,800. The Alpha Division has sales of $605,000, variable expenses of $333,800, and traceable fixed expenses of $131,100. The total amount of common fixed expenses not traceable to the individual divisions is $132,200. What is the company's net operating income?

Multiple Choice

$214,700

$415,600

$82,500

$271,200

Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 7,000 Variable costs per unit: Direct materials $ 149 Direct labor $ 98 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 16 Fixed costs: Fixed manufacturing overhead $ 245,000 Fixed selling and administrative expense $ 483,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

Multiple Choice

$247 per unit

$288 per unit

$253 per unit

$373 per unit

A company that produces a single product had a net operating income of $94,000 using variable costing and a net operating income of $134,710 using absorption costing. Total fixed manufacturing overhead was $60,690 and production was 11,900 units. This year was the first year of operations. Between the beginning and the end of the year, the inventory level: (Round your intermediate calculations to 2 decimal places.)

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Multiple Choice

decreased by 40,710 units

increased by 40,710 units

decreased by 7,982 units

increased by 7,982 units