Variable cost, fixed cost, contribution margin income statement chillmax company plans to sell 3,500 pairs of casual shoes at $60 each in the coming year. product costs include: direct materials per pair $ 12 direct labor per pair 4 variable factory overhead per pair 2 total fixed factory overhead 30,000 variable selling expense is a commission of $3 per pair; fixed selling and administrative expense totals $48,000. required: 1. calculate the total variable cost per unit. $ 2. calculate the total fixed expense for the year. $ 3. prepare a contribution margin income statement for chillmax company for the coming year. enter all amounts as a positive number.

The cutting department of cassel company has the following production and cost data for july. production costs 1. transferred out 12,300 units. beginning work in process $0 2. started 3,900 units that are 60% materials 62,856 complete as to conversion labor 12,622 costs and 100% complete as manufacturing overhead 23,100 to materials at july 31. materials are entered at the beginning of the process. conversion costs are incurred uniformly during the process. determine the equivalent units of production for (1) materials and (2) conversion costs. materials conversion costs total equivalent units of production link to text link to text compute unit costs. (round unit costs to 2 decimal places, e.g. 2.25.) materials $ conversion costs $ link to text link to text prepare a cost reconciliation schedule. (round unit costs to 2 decimal places, e.g. 2.25 and final answers to 0 decimal places, e.g. 1,225.) cost reconciliation costs accounted for transferred out $ work in process, july 31 materials $ conversion costs total costs $

Sauer food company has decided to buy a new computer system with an expected life of three years. the cost is $440,000. the company can borrow $440,000 for three years at 14 percent annual interest or for one year at 12 percent annual interest. assume interest is paid in full at the end of each year. a. how much would sauer food company save in interest over the three-year life of the computer system if the one-year loan is utilized and the loan is rolled over (reborrowed) each year at the same 12 percent rate? compare this to the 14 percent three-year loan.

Differentiate between the trait, behavioral, and results-based performance appraisal systems, providing an example where each would be most applicable.