# 3 (0.5 points) Given the cost formula Y = \$18,000 + \$6X, total cost at an activity level

3 (0.5 points) Given the cost formula Y = \$18,000 + \$6X, total cost at an activity level of 9,000 units would be: \$72,000 \$18,000 \$36.000 \$54,000 6 (0.5 points) Consider the following taken from a schedule of cost of goods manufactured: Raw-material inventory, \$45,000 beginning Purchases of raw materials \$280,000 Raw material used \$225,000 Direct labor \$300,000 \$450,000 Total manufacturing overhead Total manufacturing costs \$975,000 What was the amount of the ending raw-material inventory? \$450,000 Total manufacturing overhead Total manufacturing costs \$975,000 What was the amount of the ending raw-material inventory? \$55,000 \$65,000 \$15,000 \$100,000 O None of the above 7 (0.5 points) Atlanta, Inc., which uses the high-low method to analyze cost behavior, has determined that machine hours best explain the company’s utilities cost. The company’s relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year: Month Utilities Machine Hours January \$8,700 800 February 8,360 720 March 8,950 810 April 9,360 920 May 9,625 950 June 9,150 900 The variable utilities cost per machine hour is: June 9,150 900 The variable utilities cost per machine hour is: \$0.18. \$4.50 \$5.00. \$5.50 an amount other than those listed above.