Units completed Units in EWIP X Fraction complete (36,000 X 60%) Equivalent units of output June's costs to account for are as follows: BWIP (10,000 units, 80% complete) Materials Conversion costs Total Required: 91,000 21,600 112,600 $50,000 156,000 95,000 $301,000 1. Calculate the unit cost for June using the weighted average method. Round your answer to the nearest cent.

Spartans Inc. has the following Standard Cost Card:                                                         per unit              per year               Price                                 $21.00               Direct Materials              $6.00               Direct Labor                    $1.80               Var. MOH                       $0.80               Fixed MOH                                                 $36,000               Selling                             $2.00               Administrative                                           $60,000   1. What is the contribution margin per unit?      $8.60, $2.99, $7.59, $10.60, or $4.99   2. What is the contribution margin ratio?     0.3672, 0.6328, 0.7800, 0.2200, or 0.4415     3. Based on your answer from (b), how much of every $1.00 of sales represents variable costs?         4. If direct labor costs increase by $1.00, how will that affect the contribution margin?

Prearcan CVBA's income statement shows the following: Sales Revenue: $9,121,000 Variable Costs: 4,797,000 Fixed Costs: 3,946,000   If unit sales were 5,000, the contribution margin per unit to the nearest cent is : $

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