A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (19,900 units): Direct materials $172,700 Direct labor 221,400 Variable factory overhead 265,400 Fixed factory overhead 92,800 $752,300 Operating expenses: Variable operating expenses $134,100 Fixed operating expenses 43,700 177,800 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the absorption costing balance sheet is

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Write the equation of a line that is perpendicular to the given line and that passes through the given point. –3x – 6y = 17; (6, 3) y = x – 9 y = 2x – 9 y = –2x – 9 y = x + 0 3. is the relationship shown by the data linear? if so, model the data with an equation. x y 1 5 5 10 9 15 13 20 the relationship is linear; y – 5 = (x – 1). the relationship is not linear. the relationship is linear; y – 5 = (x – 1). the relationship is linear; y – 1 = (x – 5). write an equation in point-slope form for the line through the given point with the given slope. (–10, –1); m = y + 10 = (x + 1) y – 1 = (x – 10) y – 1 = (x + 10) y + 1 = (x + 10) 5. write an equation for each translation of . 6.5 units up y + 6.5 = | x | y = | 6.5 x | y = | x | + 6.5 y = | x | – 6.5 6. write an equation for each translation of . 5.5 units right y = | x | + 5.5 y = | x – 5.5 | y = | x | – 5.5 y = | x + 5.5 | 7. which equation translates y = | x | by 8 units to the left? y = | x | – 8 y = | x | + 8 y = | x – 8| y = | x + 8|

Jenny made a scale drawing of a city. the scale she used was 5 inches = 1 yard. what is the scale factor of the drawing?