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Unformatted text preview: all computations to at least three decimal places. The total cost transferred from the first processing department to the next processing department during the month is closest to: A . A. $332,0 37 B . B. $301,0 00 C . C. $309,0 00 D . D. $281,8 46 Answer Key: C 39  144. Hurst Co. manufacturers and sells a single product. Price and cost data regarding this product are as follows: Selling price $40 per unit Variable manufacturing costs $20 per unit Variable selling and administrative expenses $6 per unit Fixed manufacturing overhead $208,000 per year Fixed selling and administrative expenses $324,000 per year How many units need to be sold to earn an annual net operating income equal to 10% of sales? A . A. 44,000 units B . B. 53,200 units C . C. 54,500 units D . D. 47,500 units Answer Key: A...
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 Spring '11
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