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Acct. Answers to Review (exam 1)Acct. Answers to Review (Exam 1)ADA500,000+800,000+450,000ACOGM= 6,200+21,000-7,100+700+18,000+32,000-1,200= 69,600COGS= COGM+ Beg. Finished- End FinishedCOGS= 69,600+3,300-2,700=70,200A220,000 * (20,000/100,000)DAFixed/CMR=30,000/.4CMR= 1-VCRCMR= 1-(.6)=40%CUnit CM/Price(35-21)/3514/3540%BCCB1260+97,000-104097,220AASlope= (11,400 – 10,200) / (610-510) =1211,200 = Fixed + 12*610Fixed = 11,400 – (12*610) Fixed = 4080B(Fixed + Profit) / CMR= 150,000 / (540,000-378,000)/540,000)$500,000B. CM Standard = 150, Deluxe = 200,.