The Halpert Group produces a single product selling for $70 per unit. Variable costs are $7 per unit and total fixed costs are $5,000. What is the contribution margin ratio?

London Plastics has monthly fixed costs of $87,000, while its variable costs are $4.60 per unit. If the sales price of a unit is $14.00 and London Plastics sell 15,000 units, the company's average fixed costs per unit will be

A) $5.80 per unit. B) $9.40 per unit. C) $10.40 per unit. D) $4.60 per unit.

The management of Delta Pet Supplies has calculated the following variances

Direct materials cost variance $11,000 U Direct materials efficiency variance 38,000 F Direct labor cost variance 15,500 F Direct labor efficiency variance 13,500 U Total variable overhead variance 8,500 F Fixed overhead cost variance 3,500 F When determining the total production cost flexible budget variance, what is the fixed overhead cost variance of the company? A) $3,500 F B) $13,500 U C) $11,000 U D) $12,000 F