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A company manufactures two different products: Product A and Product B.  The following information is provided: Product A Product B Sales Price $12.00 $18.00 Variable Cost $2.00 $6.00 Total fixed costs are $420,000.  The company sells three units of Product A for every one unit of Product B.  How many units of Product A and how many units of Product B must the company sell in order to break even?

10). A good example of a beneficial bacterium is _____.

John’s Golf Club Corporation produces golf clubs.  In July, it expected that the cost of direct materials would amount to $75 for each set of golf clubs produced.  Although the company had expected to produce 13,000 sets of golf clubs during July, the company actually only produced 12,350 sets of golf clubs.  The actual cost of direct materials per set of golf clubs amounted to $78. What is the static budget variance for direct materials?

25). Which bacteria is able to conduct photosynthesis?

Barbeque King is a restaurant with 3 different restaurant locations: Miami, Tallahassee, and Orlando.  The company allocates common fixed costs equally to each location.  The company’s total operating income during the year 2017 was $109,000.  Information about the restaurant locations from the year 2017 follows: Miami Tallahassee Orlando Total Sales $150,000 $250,000 $105,000 Total Variable Costs $105,000 $100,000 $75,000 Traceable Fixed $43,000 $20,000 $32,000 Costs Common Fixed Costs     $7,000    $7,000    $7,000 Operating Income -$5,000   $123,000 -$9,000  Suppose that the Orlando restaurant location were eliminated at the beginning of the year 2017.  That is, assume that during the year 2017 the company only had the Miami and Tallahassee restaurant locations.  What would the company’s total operating income have been for the year 2017?

A company has the following standards for manufacturing one unit of its product:•Direct Materials: 60 pounds at $1.50 per pound•Direct Labor: 3 hours at $12 per hour During May, the company had budgeted to produce 1,800 units of its product, but actually only produced 1,650 units.  The following data relate to actual outcomes from May:•The company purchased 114,000 pounds of materials for $188,100. They used all 114,000 pounds of materials in production.•Total direct labor cost amounted to $56,265 for the 5,115 direct labor hours incurred during May. What is the company’s direct labor efficiency variance for May? 

Which of the following types of variances is always zero for a fixed cost?

A company has 3 classes of workers.  The company had expected to use 3,000 hours and 2,000 hours of class 1 and class 2 workers, respectively.  However, the company actually used 2,750 hours and 2,050 hours of class 1 and class 2 workers, respectively.  The standard wage rate for class 1 and class 2 workers is $10.00 and $15.00, respectively.  However, the actual wage rate for class 1 and class 2 workers was $10.25 and $15.75 per hour, respectively. What is the direct labor yield variance? 

Every year, Green Corporation purchases 15,000 units of Part X from Purple Corporation at a cost of $40 per unit.  Green Corporation is considering making Part X instead.  Green Corporation believes that if it made Part X it would incur the following per unit costs: $8 in direct materials, $14 in direct labor, and $11 in variable manufacturing overhead.  In addition, if Green Corporation were to make the part, it would also have to hire a supervisor that would be paid $70,000 annually.  Furthermore, the portion of the factory that would be used to make Part X is currently being rented and is generating $20,000 in rental income annually.  What would be the effect on profitability of making Part X instead of continuing to buy Part X?

34). Scientists are not able to grow most of the extremophiles from Lost City because: