Gabruk Inc. is a merchandising company. Last month the company’s merchandise purchases totaled $88,000.

1. Gabruk Inc. is a merchandising company. Last month the company’s merchandise purchases totaled $88,000. The company’s beginning merchandise inventory was $15,000 and its ending merchandise inventory was $13,000. What was the company’s cost of goods sold for the month?$88,000$90,000$86,000$116,0002 At a sales volume of 35,000 units, Thoma Corporation’s sales commissions (a cost that is variable with respect to sales volume) total $448,000.To the nearest whole dollar, what should be the total sales commissions at a sales volume of 33,200 units? (Assume that this sales volume is within the relevant range.)$424,960$448,000$436,480$472,2893 Capalbo Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginning of the most recently completed year, the company estimated the labor-hours for the upcoming year at 52,000 labor-hours. The estimated variable manufacturing overhead was $2.78 per labor-hour and the estimated total fixed manufacturing overhead was $1,192,360. The actual labor-hours for the year turned out to be 52,600 labor-hours. The predetermined overhead rate for the recently completed year was closest to:$25.71$22.93$2.78$25.454 The following data have been recorded for recently completed Job 674 on its job cost sheet. Direct materials cost was $2,039. A total of 32 direct labor-hours and 175 machine-hours were worked on the job. The direct labor wage rate is $14 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $15 per machine-hour. The total cost for the job on its job cost sheet would be:$2,967$2,487$2,068$5,1125 Kelson Company applies overhead to jobs on the basis of 60% of direct labor cost. If Job 201 shows $27,000 of manufacturing overhead applied, the direct labor cost on the job was:$45,000$16,200$37,800$27,0006 Zumpano Inc. produces and sells a single product. The selling price of the product is $170.00 per unit and its variable cost is $73.10 per unit. The fixed expense is $125,001 per month.The break-even in monthly dollar sales is closest to: $125,001 $211,667 $219,300 $290,700

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