Frocks and Gowns, Inc., has two divisions, Day Wear and Night Wear. The Day Wear Division has an investment base of $850,000 and produces (and sells) 116,000 units of Collars at a market price of $10.70 per unit. Variable costs total $5.00 per unit, and fixed charges are $3.50 per unit (based on a capacity of 136,000 units). The Night Wear Division wants to purchase 24,000 units of Collars from The Day Wear Division. However, the Night Wear Division is only willing to pay $6.65 per unit. What is the contribution margin for the Day Wear Division without the transfer to the Night Wear Division?
a. $255,200.
b. $661,200.
c. $771,400.d. $1,105,200.

Acontractor was awarded a purchase order for commercial items for $1.5 million under the authority of far subpart 13.5. the purchase order was issued in november 2010 and containedall applicable clauses that were current as of the date of the purchase order. under the purchase order, the contractor is required to comply with a small business subcontracting plan that contains all of the required elements. which of the following is true? a. the contractor must submit a standard form 294, subcontracting report for individual contracts. b. the contractor must submit an individual subcontracting report through the electronic subcontracting reporting system (esrs). c. the contractor may submit either an sf 294 or report its subcontracting through esrs. d. the contractor is not required to submit any subcontracting reports.