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:

Paul Revere's Engraving

A famous engraving by Paul Revere that depicted the 1770 Boston Massacre, which played a significant role in galvanizing public sentiment against British rule in the American colonies.

Boston Massacre

An event in 1770 in which British soldiers killed five civilian men in Boston, fueling anger that contributed to the American Revolutionary War.

Indignation

A feeling of anger or annoyance provoked by what is perceived as unfair treatment.

Underlying Tension

The existing but concealed disagreements, issues, or conflict between individuals or groups that could potentially become more evident or erupt into a more pronounced conflict.