Delos,IncReports the Following Information for April What Is the Contribution Margin of Sigma?
A)$119,000
B)$644,000
C)$350,000

question 89

Multiple Choice

Delos,Inc.reports the following information for April: $$\begin{array} { | l | r | r | } \hline & \text { Sigma } & \text { Gamma } \\\hline \text { Units sold } & 2000 \text { units } & 750 \text { units } \\\hline \text { Sales price per unit } & \$ 350 & \$ 700 \\\hline \text { Variable manufacturing cost per unit } & 175 & 500 \\\hline \text { Sales commission per unit: } & & \\\hline \text { Sigma: } 8 \% \text { of sales price } & 28 & \\\hline \text { Gamma: } 8 \% \text { of sales price } & & 56 \\\hline\end{array}$$ What is the contribution margin of Sigma?

• A)$119,000
• B)$644,000
• C)$350,000
• D)$294,000

Grasp the concepts of under-absorbed and over-absorbed overheads in cost management.

Identify the components and calculation of total overhead variance.

Understand the principle of worker productivity and its impact on earnings.

Define and calculate the marginal revenue product (MRP) of a resource.

---

Definitions:

Chromosomal Abnormalities

Deviations from the normal karyotype in either the structure or number of chromosomes, which can lead to developmental or health issues.

Cystic Fibrosis

A genetic disorder affecting mostly the respiratory and digestive systems, characterized by thick, sticky mucus that can lead to respiratory infections.

Mucous Secretions

Biological fluids produced by mucous membranes that serve to protect, lubricate, and filter in various parts of the body.

Genomic Imprinting

A process in genetics where the expression of certain genes depends specifically on the parent they come from.