Question 1: At an activity level of 8,800 units, Pember Corporation's total variable cost is $146,520 and its total fixed cost is $219,296. For the activity level of 8,900 units, compute the following values. Required: A. The total variable cost B. The total cost C. The average variable cost per unit D. The average fixed cost per unit E. The average total cost per unit Note: Assume that the activity level is within the relevant range. Question 2: Job 397 was recently completed. The following data have been recorded on its job cost sheet EXAMINATION NUMBER: 06140400 2 Final Examination The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour. Required: What is the unit product cost that would appear on the job cost sheet for this job? Question 3: Carver Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month. Required: Using the wieghted-average method, what are the equivalent units of production for materials and for converison costs? Direct materials .......................................$59,400 Direct labor-hours....................................1,254 DLHs Direct labor wage rate ..............................$11 per DLH Number of units completed ......................3,300 units Work in process, beginning: Units in process................................................700 Percent complete with respect to materials .......50% Percent complete with respect to conversion.....40% Units started into production during the month ..........................................23,000 Work in process, ending: Units in process................................................200 Percent complete with respect to materials .......80% Percent complete with respect to conversion.....40% Final Examination 3

Question 4: Hayek Corporation uses the FIFO method in its process costing. The following data concern the company's Mixing Department for the month of August. Required: What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the Mixing Department for August using the FIFO method? Question 5: Maddaloni International, Inc. produces and sells a single product. The product sells for $160.00 per unit and its variable expense is $46.40 per unit. The company's monthly fixed expense is $219,248. Required: What is the monthly break-even in total dollar sales?