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Q1. Roger CORP has a DM efficiency variance of $3750 UNFAVORABLE. Roger actually used 1.51 pounds/Unit to produce 25,000 UNITS. Assume the standard cost per pound=$2.50. What are budgetary pounds per unit?

Standard pounds per unit:_______?

Q2. Nick has the following sales data:

product A CM/UNIT = $8 MIX = 30%

product B CM/UNIT = $5 MIX = 45%

product C CM/UNIT = $3 MIX = 25%

Fixed costs = $75600. Nick's ATNI = $23436. What is Nicks ATNI if an additional 950 units are sold?

(Assume 30% Tax Rate)

ATNI:_______?

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