Porter Company Has Provided the Following Data for the Second

question 26

Multiple Choice

Porter Company has provided the following data for the second quarter of the most recent year:
$\begin{array}{|l|r|}\hline \text { Sales } & \$ 300,000 \\\hline \text { Fixed Manufacturing Overhead } & 55,000 \\\hline \text { Direct Labour } & 72,500 \\\hline \text { Fixed Selling Expenses } & 46,250 \\\hline \text { Variable Manufacturing Overhead } & 41,000 \\\hline \text { Variable Administrative Expenses } & 48,000 \\\hline \text { Direct Materials } & 51,500 \\\hline \text { Fixed Administrative Expenses } & 44,500 \\\hline \text { Variable Selling Expenses } & 49,750 \\\hline\end{array}$ Assume that direct labour is a variable cost and that there was no beginning or ending inventories.



-What was the total contribution margin of Porter Company for the second quarter?

• A) $37,250.
• B) $87,000.
• C) $176,000.
• D) $211,000.

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Definitions:

Action Button

A graphical control element in software that initiates a specific command or action when clicked.

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A clickable element in user interfaces that performs a specific action or function when activated by the user.

Compress

To reduce the size of a file or data set, using various algorithms, to save storage space or decrease transmission times.

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A control element that restores software settings or devices back to their original or factory state, often used to fix issues or start fresh.