If fixed costs increase, the break-even point in units will

a. increase.

b. decrease.

c. remain the same.

d. remain the same; however, contribution per unit will decrease.

23. At the beginning of the year, Wilson Company estimated the following:

Overhead

$360,000

Direct labor hours

60,000 hrs.



Wilson used normal costing and applies overhead on the basis of direct labor hours. For the month of September, direct labor hours equaled 9,350 and actual overhead equaled $46,750.

Calculate the overhead applied to production in September.

a.

$56,100

b.

$30,000

c.

$46,750

d.

$5 per direct labor hour

e.

None of these.

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In order to be thoughtful about the implementation of security policies and controls, leaders must balance the need to reduce with the impact to the business operations. doing so could mean phasing security controls in over time or be as simple as aligning security implementation with the business’s training events.

Croy inc. has the following projected sales for the next five months: month sales in units april 3,850 may 3,875 june 4,260 july 4,135 august 3,590 croy’s finished goods inventory policy is to have 60 percent of the next month’s sales on hand at the end of each month. direct material costs $2.50 per pound, and each unit requires 2 pounds. raw materials inventory policy is to have 50 percent of the next month’s production needs on hand at the end of each month. raw materials on hand at march 31 totaled 3,741 pounds. 1. determine budgeted production for april, may, and june. 2. determine the budgeted cost of materials purchased for april, may, and june. (round your answers to 2 decimal places.)