Badger’s, Inc. produces several products.  One of their products (Widget-A) costs $200/unit under their traditional cost system using direct labor as a cost driver to allocate overhead costs.  An analysis of the activities and their costs revealed that three cost drivers would be used under the new ABC system.  The new cost of the Widget-A was determined to be $150/unit.  Which of the following statements is true regarding this change in the cost:

Webistecs produces keyboards for computers, which it sells for $28 each. Each keyboard costs $10 of variable costs to make. During May, 750 keyboards were sold. Fixed costs for May were $12 per unit for a total of $9,000 for the month. If variable costs increased by 10%, what happens to the break-even level of units per month for Webistecs?  Assume The selling price and fixed costs remain unchanged.

FlyNow, an airplane manufacturer, uses a job order cost system.  When FlyNow requisitions raw materials for the production of a new airplane, the journal entry will include:   

Classify the following costs as value vs. non-value added costs:

Calculate the ending balance in the Work in Process account based on the following information: Direct materials used $159,500 Direct labor 168,000 Actual manufacturing overhead costs 140,000 Manufacturing overhead applied 131,500 Beginning work in process 65,000 Cost of goods manufactured 472,500

Describe the digestibility of neutral detergent fiber when consumed as part of a ruminant diet. Explain why this is the case. 

The in vitro organic matter digestibility analysis is designed to simulate a process that happens in what kind of animal? There are two 48-hour stages that make up the in vitro digestibility procedure. Identify these two stages and indicate the anatomical structure in which they occur in a live animal.

Range grasses are divided into two categories based on how they respond to heavy grazing. Indicate the two categories and briefly describe characteristics of grasses in each category (NOTE: You do not need to indicate the name of a specific range grass in this answer.) 

Do rate of forage particle size reduction and rate of forage passage from the rumen affect intake? Why or why not? 

A ball is thrown straight up from the ground and falls straight back down. At every point along the path, and for both upward and downward motion, which of these quantities remains the same?