41) Feathered Nests produces decorative birdhouses. The company's average cost per unit is $20.00 when it produces 2,000 birdhouses. If $4,800 of the costs are fixed, and the plant manager uses the average cost per unit to predict total costs, his forecast for 2,200 birdhouses will be:
A) $44,000.
B) $43,520.
C) $4,000.
D) $40,000.
42) Feathered Nests produces decorative birdhouses. The company's average cost per unit is $20.00 when it produces 2,000 birdhouses. If $4,800 of the costs are fixed, and the plant manager uses the cost equation to predict total costs, his forecast for 2,200 birdhouses will be:
A) $4,000.
B) $40,000.
C) $43,520.
D) $44,000.
43) The Clauson Company has total fixed costs of $400,000. They also have $120,000 in total variable costs. These costs exist at a production level of 80,000 units. The variable cost per unit is:
A) $3.50.
B) $6.50.
C) $5.00.
D) $1.50.
44) The Clauson Company has total fixed costs of $400,000. They also have $120,000 in total variable costs. These costs exist at a production level of 80,000 units. The fixed cost per unit is:
A) $6.50.
B) $1.50.
C) $5.00.
D) $3.50.
45) Pedro Company has total fixed costs of $480,000. Total fixed and variable costs are $600,000 at a production level of 125,000 units. The fixed cost per unit at a production level of 300,000 units is:
A) $4.00.
B) $3.20.
C) $2.00.
D) $1.60.
46) Pedro Company has total fixed costs of $480,000. Total fixed and variable costs are $600,000 at a production level of 150,000 units. The variable cost per unit at 300,000 units is:
A) the same as at 150,000 units.
B) greater than at 150,000 units.
C) less than at 150,000 units.
D) dependent upon fixed costs per unit.
47) Pedro Company has total fixed costs of $480,000. Total fixed and variable costs are $600,000 at a production level of 150,000 units. The variable cost per unit at 300,000 units is:
A) $4.00.
B) $0.80.
C) $0.40.
D) $3.20.
48) Harbor Manufacturing is trying to predict the cost associated with producing its anchors. At a production level of 4,000 anchors, Harbor Manufacturing's average cost per anchor is $50.00. What is the total cost of producing 4,000 anchors?
A) $80
B) $4,050
C) $50
D) $200,000
49) Harbor Manufacturing is trying to predict the cost associated with producing its anchors. At a production level of 4,000 anchors, Harbor Manufacturing's average cost per anchor is $50.00. If $20,000 of the total costs are fixed, what is the variable cost of producing each anchor?
A) $5
B) $50
C) $45
D) $180,000
50) Harbor Manufacturing is trying to predict the cost associated with producing its anchors. At a production level of 4,000 anchors, Harbor Manufacturing's average cost per anchor is $50.00. If $20,000 of the costs are fixed, and the plant manager uses the average cost per unit to predict total costs, her forecast for 5,000 anchors will be:
A) $250,000.
B) $245,000.
C) $200,000.
D) $50,000.