A cement manufacturer has supplied the following data

A cement manufacturer has supplied the following data:
Tons of cement produced and sold........................................................ 267,000
Sales revenue............................................................................. $1,174,800
Variable manufacturing expense......................................................... $436,000
Fixed manufacturing expense............................................................. $233,000
Variable selling and administrative expense............................................. $98,000
Fixed selling and administrative expense............................................... $223,000
Net operating income...................................................................... $184,800
What is the company's unit contribution margin? (Do not round your intermediate calculations.)
$2.40 per unit
$4.40 per unit
$0.42 per unit
$2.00 per unit
Brummitt Corporation has two divisions: the BAJ Division and the CBB Division. The corporation's net operating income is $11,900. The BAJ Division's divisional segment margin is $82,100 and the CBB Division's divisional segment margin is $47,100. What is the amount of the common fixed expense not traceable to the individual divisions?
$94,000
$117,300
$59,000
$129,200
Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:
Number of units produced .................................................................... 6,900
Variable costs per unit:
Direct materials...................................................................................$139
Direct labor...................................................................................... $126
Variable manufacturing overhead........................................................... $7
Variable selling and administrative expense............................................... $12
Fixed costs:
Fixed manufacturing overhead............................................................... $248,400
Fixed selling and administrative expense.................................................. $538,200
There were no beginning or ending inventories. The absorption costing unit product cost was:
$265 per unit
$308 per unit
$272 per unit
$398 per unit