At a sales volume of 37,500 units, Choice Corporation's sales commissions (a cost that is variable with respect to sales volume) total $611,250.

To the nearest whole cent, what should be the average sales commission per unit at a sales volume of 40,500 units? (Assume that this sales volume is within the relevant range.)

Multiple Choice
$16.98
$15.09
$16.30
$16.09
Vignana Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Vignana for last year:

Cost of clay used in production $ 62,000
Wages paid to the workers who paint the figurines $ 92,000
Wages paid to the sales manager's secretary $ 24,000
Cost of junk mail advertising $ 41,000

What is the total of the direct costs above?

Multiple Choice
$116,000
$195,000
$62,000
$154,000

The following cost data pertain to the operations of Quinonez Department Stores, Incorporated, for the month of September.

Corporate headquarters building lease $ 85,200
Cosmetics Department sales commissions-Northridge Store $ 5,610
Corporate legal office salaries $ 58,200
Store manager's salary-Northridge Store $ 14,600
Heating-Northridge Store $ 17,600
Cosmetics Department cost of sales-Northridge Store $ 39,700
Central warehouse lease cost $ 6,900
Store security-Northridge Store $ 19,500
Cosmetics Department manager's salary-Northridge Store $ 4,240

The Northridge Store is just one of many stores owned and operated by the company. The Cosmetics Department is one of many departments at the Northridge Store. The central warehouse serves all of the company's stores.

What is the total amount of the costs listed above that are NOT direct costs of the Northridge Store?

Multiple Choice
$51,700
$150,300
$49,550
$85,200
Giannitti Corporation bases its predetermined overhead rate on the estimated machine-hours for the upcoming year. Data for the upcoming year appear below:

Estimated machine-hours 72,500
Estimated variable manufacturing overhead $ 3.40 per machine-hour
Estimated total fixed manufacturing overhead $ 838,750

The predetermined overhead rate for the recently completed year was closest to:

Multiple Choice
$14.97 per machine-hour
$6.68 per machine-hour
$8.64 per machine-hour
$10.20 per machine-hour