P4. Marina Company has a maximum capacity of 200,000 units per year. Variable
manu- facturing costs are $12 per unit. Fixed overhead is $600,000 per year.
Variable selling and administrative costs are $5 per unit, and fixed selling and
P3. Winners Trophy Company produces trophies. The companys direct materials
stand- ards for its deluxe trophy include 1 pound of metal and 10 ounces of wood for
the base. Standard prices for the year were $3 per pound of metal and $0.45 per
ounce of wood.