120.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under absorption costing?    

A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

121.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?  A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

122.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross marginA.               $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

123.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?    

A. $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

124.What is the Red and White's contribution margin for this month if 980 units were sold?    

A. $38,000

B. $18,620

C. $24,500

D. $50,000

E. $21,560

125.What is Red and White's net income under absorption costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

126.What is Red and White's net income under variable costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

127.Decko Industries reported the following monthly data: 

Units produced52,000 units

Sales price$33 per unit

Direct materials$1.50 per unit

Direct labor$2.50 per unit

Variable overhead$3.50 per unit

Fixed overhead$234,000 in total

What is the company's contribution margin for this month if 50,000 units were sold?    

A. $1,326,000

B. $1,716,000

C. $1,275,000

D. $1,650,000

E. $1,450,000

128.Assume that the following information was available for Guy Brown Company. How would Maria Teresa Vazquez and the other owners evaluate this information based on contribution margin ratio? 

Recycled Toner CartridgesOffice SuppliesFurniture

Sales$500,000$700,000$900,000

Variable expenses

Variable production$50,000$140,000$270,000

Variable advertising$5,000$14,000$36,000

Variable shipping$10,000$28,000$72,000

A. Recycled toner cartridges has the lowest contribution margin ratio.

B. Furniture has the highest contribution margin ratio.

C. Office supplies has the highest contribution margin ratio.

D. Recycled toner cartridges has the highest contribution margin ratio.

E. Based on contribution margin ratio, the owners should consider expanding the furniture line and scaling back on office supplies and recycled toner cartridges.

129.Assume that the following information was available for Daylight Enterprises, Inc. Which of the following statements is(are) true with regard to contribution margin ratio? 

Ceiling LightsTabletop LightsStand-Alone Lights

Sales$350,000$175,000$440,000

Variable expenses

Variable production$70,000$19,250$90,000

Variable advertising$10,500$3,500$22,000

Variable shipping $12,000   $14,000   $28,000

A. Tabletop lights has the lowest contribution margin ratio.

B. Ceiling lights has the highest contribution margin ratio.

C. Ceiling lights has the lowest contribution margin ratio.

D. Stand-alone lights has the highest contribution margin ratio.

E. Tabletop lights has the highest contribution margin ratio.

120.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under absorption costing?    

A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

121.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?  A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

122.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross marginA.               $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

123.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?    

A. $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

124.What is the Red and White's contribution margin for this month if 980 units were sold?    

A. $38,000

B. $18,620

C. $24,500

D. $50,000

E. $21,560

125.What is Red and White's net income under absorption costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

126.What is Red and White's net income under variable costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

127.Decko Industries reported the following monthly data: 

Units produced52,000 units

Sales price$33 per unit

Direct materials$1.50 per unit

Direct labor$2.50 per unit

Variable overhead$3.50 per unit

Fixed overhead$234,000 in total

What is the company's contribution margin for this month if 50,000 units were sold?    

A. $1,326,000

B. $1,716,000

C. $1,275,000

D. $1,650,000

E. $1,450,000

128.Assume that the following information was available for Guy Brown Company. How would Maria Teresa Vazquez and the other owners evaluate this information based on contribution margin ratio? 

Recycled Toner CartridgesOffice SuppliesFurniture

Sales$500,000$700,000$900,000

Variable expenses

Variable production$50,000$140,000$270,000

Variable advertising$5,000$14,000$36,000

Variable shipping$10,000$28,000$72,000

A. Recycled toner cartridges has the lowest contribution margin ratio.

B. Furniture has the highest contribution margin ratio.

C. Office supplies has the highest contribution margin ratio.

D. Recycled toner cartridges has the highest contribution margin ratio.

E. Based on contribution margin ratio, the owners should consider expanding the furniture line and scaling back on office supplies and recycled toner cartridges.

129.Assume that the following information was available for Daylight Enterprises, Inc. Which of the following statements is(are) true with regard to contribution margin ratio? 

Ceiling LightsTabletop LightsStand-Alone Lights

Sales$350,000$175,000$440,000

Variable expenses

Variable production$70,000$19,250$90,000

Variable advertising$10,500$3,500$22,000

Variable shipping $12,000   $14,000   $28,000

A. Tabletop lights has the lowest contribution margin ratio.

B. Ceiling lights has the highest contribution margin ratio.

C. Ceiling lights has the lowest contribution margin ratio.

D. Stand-alone lights has the highest contribution margin ratio.

E. Tabletop lights has the highest contribution margin ratio.

120.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under absorption costing?    

A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

121.Swisher, Incorporated reports the following annual cost data for its single product: 

Normal production level30,000 units

Direct materials$6.40 per unit

Direct labor$3.93 per unit

Variable overhead$5.80 per unit

Fixed overhead$150,000 in total

This product is normally sold for $48 per unit. If Swisher increases its production to 50,000 units, while sales remain at the current 30,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?  A. $60,000 decrease.

B. $90,000 decrease.

C. There is no change in gross margin.

D. $90,000 increase.

E. $60,000 increase.

122.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross marginA.               $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

123.Swola Company reports the following annual cost data for its single product. 

Normal production level75,000 units

Direct materials$1.25 per unit

Direct labor$2.50 per unit

Variable overhead$3.75 per unit

Fixed overhead$300,000 in total

This product is normally sold for $25 per unit. If Swola increases its production to 200,000 units, while sales remain at the current 75,000 unit level, by how much would the company's gross margin increase or decrease under variable costing?    

A. $187,500 increase.

B. $112,500 increase.

C. There will be no change in gross margin.

D. $112,500 decrease.

E. $187,500 decrease.

124.What is the Red and White's contribution margin for this month if 980 units were sold?    

A. $38,000

B. $18,620

C. $24,500

D. $50,000

E. $21,560

125.What is Red and White's net income under absorption costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

126.What is Red and White's net income under variable costing if 980 units are sold and operating expenses are $12,000?    

A. ($1,380)

B. ($2,000)

C. $2,700

D. $6,620

E. $10,620

127.Decko Industries reported the following monthly data: 

Units produced52,000 units

Sales price$33 per unit

Direct materials$1.50 per unit

Direct labor$2.50 per unit

Variable overhead$3.50 per unit

Fixed overhead$234,000 in total

What is the company's contribution margin for this month if 50,000 units were sold?    

A. $1,326,000

B. $1,716,000

C. $1,275,000

D. $1,650,000

E. $1,450,000

128.Assume that the following information was available for Guy Brown Company. How would Maria Teresa Vazquez and the other owners evaluate this information based on contribution margin ratio? 

Recycled Toner CartridgesOffice SuppliesFurniture

Sales$500,000$700,000$900,000

Variable expenses

Variable production$50,000$140,000$270,000

Variable advertising$5,000$14,000$36,000

Variable shipping$10,000$28,000$72,000

A. Recycled toner cartridges has the lowest contribution margin ratio.

B. Furniture has the highest contribution margin ratio.

C. Office supplies has the highest contribution margin ratio.

D. Recycled toner cartridges has the highest contribution margin ratio.

E. Based on contribution margin ratio, the owners should consider expanding the furniture line and scaling back on office supplies and recycled toner cartridges.

129.Assume that the following information was available for Daylight Enterprises, Inc. Which of the following statements is(are) true with regard to contribution margin ratio? 

Ceiling LightsTabletop LightsStand-Alone Lights

Sales$350,000$175,000$440,000

Variable expenses

Variable production$70,000$19,250$90,000

Variable advertising$10,500$3,500$22,000

Variable shipping $12,000   $14,000   $28,000

A. Tabletop lights has the lowest contribution margin ratio.

B. Ceiling lights has the highest contribution margin ratio.

C. Ceiling lights has the lowest contribution margin ratio.

D. Stand-alone lights has the highest contribution margin ratio.

E. Tabletop lights has the highest contribution margin ratio.

They have a magnificent team. These people are always kind and willing to listen to your concerns or issues. Better yet, your assignment is always ready before the time, they usually send you a draft to double-check before they finalize your paper.

Completed quickly and followed instructions given. Grammar, spelling, etc. was all good as well. Thank you so much! Will hire in the future.

The work has not been graded but I like the output that was submitted to me. Is it possible for the same prof to do the next assignment I will be submitting? If possible, I will greatly appreciate it.

My third using this writer and absolutely amazing work! Very punctual and very understanding.

Outstanding job in writing my paper. I am always thrill to receive a well written paper that follows the instructions and the thorough details put into my paper. The quality of this paper is beyond awesome. Thank you so much.

I absolutely love this writer! He/she always cranks out a fabulous paper and follows the assignment guidelines/instructions perfectly. Thanks again for always providing such quality work!!!

It took some time to achieve the product I was looking for, but we eventually got there. I do feel like a lot of hard work was put into this, and it even exceeded the page requirement. I'm pretty pleased overall. I give my thanks.

Outstanding work! This writer followed every instruction and my paper came back with an A! I recommend to anyone needing help! Thank you again ❤️

Outstanding job in writing my paper. I am always thrill to receive a well written paper that follows the instructions and the thorough details put into my paper. The quality of this paper is beyond awesome. Thank you so much.

Made 100% on both the outline and the paper. Quick turnaround time and my writer responded within 30 min or less. Any edits my instructor needed, my writer was patient and worked diligently to accomplish the task. Would recommend my writer to anyone!

You are making my life so much easier! I am a single mom that works and goes to school. You guys are helping me with my projects so I can have more free time with my son.

I was sure it can fit in a single page but the next time I will add one more page because I am impressed with your professionalism and quality. Will use many more times till I graduate.

Simple registration and quality services. I just ordered one paper, and it was good enough to pass the exam. That is what I need the most. Good job.

I couldn’t finish my freaking essay, and I was very desperate. A friend of mine sent me a link, and that is how I found out about you guys. Thank you for professional tips and editing. Now, I understand how to write it properly.

I’m so grateful to you since you managed to complete my term paper in one day! You are definitely the best company ever!

I am sure on your ability to provide any type of paper I will order. I wish I could develop that skill your writers have to be able to have a flow of ideas and excellent sequencing of thoughts in writing.

I ordered a thesis paper and was satisfied. All the guys were polite and highly professional, even when I wrote to them several times per day. Thanks for your passion!

I turned to the service twice, and my papers always were beyond the expectations. To tell the truth, I was ready to find some grammar errors or something like that. However, everything was neat and tidy.

My friend recommended Doctor My Essay to me. It is convenient! Now we both turn to the service periodically coz wanna save some time and use it more effectively. I know that while I’m developing my startup, an expert is working on paper. Time management in work!

I write all paper works by myself but have some problems with literacy. Actually, I have enormous problems because English is not my native language. However, with proofreading from Doctor My Essay, I can relax and don’t be ashamed of mistakes.

Your ability to write concisely is a finding. The paper has a solid argument. It’s clear that the writer understood central claim about the topic. He also presented original ideas to consider.

That paper got the highest grade in my class and the professor thinks I’m the smartest student. Lol.

I was convinced that paper writing services are the fiction for naive students. But when it came to my research paper that was to be composed in 72 hours, I had no other options. I made the right choice when I ordered it from you!

I was also satisfied with the service. Usually, I write everything by myself, but this time ( I have no idea how it happens!) I missed the deadline. My writer was very responsible, wrote the essay quickly, and kept the instructions. Nice to know that such experts exist!

It is really affordable! The prices start from 9$, which is an excellent proposal on the market. Recently I worked with another service that took much more money and provided lower quality papers.

I am absolutely satisfied. I am first timer here. Revision was made quickly, and the author met my expectations. Thanks a lot. Paper is phenomenal.

Having heard a lot of negative reviews about such services, I was a bit skeptical. However, our cooperation with Doctor My Essay was without pitfalls. I made two comments about the final work, and they re-wrote some parts very promptly. I am satisfied and will turn to them in the future.

It was my first experience in online ordering, and I was a bit nervous. However, this was for nothing. I’ve got a high mark!

I understand that buying essays is a doubtful thing. You don’t put effort, don’t represent your ideas… However, I don’t perceive Doctor My Essay as a standard service. They don’t sell papers. They share high expertise!

According to my previous experience, this service is really the best. They support the client and have competitive writers. I give them a perfect score!

Nice service! It is cool that you can use the calculator on the main page and understand the price policy. For me, it is a huge plus!

Thanks to God I found this service! If I didn’t send my research to the teacher on time, he would eat me. I tell you! However, with doctor my essay service, I met the deadline, and I am still alive.

Your service is excellent! Convenient and not expensive. Thanks for that!

If you have problems with time management, just like me, you need to cooperate with Doctor My Essay. Once you registered and made the order, you understand how easier it makes your life! Everything is online: ordering, communication… You can control the process everywhere and be sure that an expert will provide a high-level paper.