Pokeman Bunch Inc., manufactures Poke Monster figures and has the following data from its operation for the year just completed.     Actual   A   Flexible Budget   B   Master Budget Units   1,500                               1,200   Sales (dollars) $ 93,000               C     $ 18,000 F         Variable cost   E                             $ 60,000   Contribution Margin         $ 1,500 U     D                   Fixed cost   F             $

Culver World provided the following data concerning its costs of operating and the number of riders of its Scream ride and the related linear regression for selected operation months: Riders Operating costs January $2.40 $1.84 $1.94 O $2.05 2900 $8640 February March April 2800 $8510 2300 2210 May 2500 $7490 $6984 $7910 Using the high-low method, what is the unit variable cost for the Scream ride? June 2700 $8580

Margin of Safety Heads-Up Company sold 6,600 scooter helmets at $80.00 each this fiscal year. Unit variable costs were $50.00 (includes direct material, direct labor, variable manufacturing overhead, and variable selling expense). Total fixed costs equaled $82,500 (includes fixed manufacturing overhead and fixed selling and administrative expense). Operating income for the year was $115,500. Calculate the margin of safety in units. Select one: a. 3,850 b. 1,375 c. 6,600 d. 4,400 e. 2,750

Garcia Company produces two different types of gauges: a density gauge and a thickness gauge. The segmented income statement for a typical quarter follows.   DensityGauge ThicknessGauge Total   Sales $ 150,000 $ 80,000  $ 230,000 Less variable expenses   80,000   46,000    126,000     Contribution margin $ 70,000 $ 34,000  $ 104,000 Less direct fixed expenses*   20,000   38,000    58,000      Segment margin $ 50,000 $ (4,000) $ 46,000 Less common fixed expenses           30,000      Operating income         $ 16,000               * Includes depreciation.             The density gauge uses a subassembly that is purchased from an external supplier for $25 per unit. Each quarter, 2,000 subassemblies are purchased. All units produced are sold, and there are no ending inventories of subassemblies. Garcia is considering making the subassembly rather than buying it. Unit-level variable manufacturing costs are as follows: Direct materials $2 Direct labor 3…