Questions -

Q1 - Bellfont Company produces door stoppers. August production costs are below: Door Stoppers produced 70,000 Direct material (variable) $20,000 Direct labor (variable) 40,000 Supplies (variable) 20,000 Supervision (fixed) 27,200 Depreciation (fixed) 22,100 Other (fixed) 3,400 In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont's production cost per door stopper for September?

Q2 - Total costs were $77,300 when 25,000 units were produced and $98,400 when39,000 units were produced. Use the high-low method to find the estimated total costs for a production level of 32,000 units.

Q3 - Swimkids is a swimsuit manufacturer. They sell swim suits at a selling price is $30 per unit. Swimkids variable costs are $18 per unit. Fixed costs are $86,800. Swimkids expects sales of $284,400 next year. What is Swimkids's margin of safety (in dollars)?