The following data apply to the provision of psychological testing services: sales price per unit (1 unit = 1 test plus feedback to client) $ 340 fixed costs (per month): selling and administration 20,000 production overhead (e. g., rent of testing facilities) 17,500 variable costs (per test): labor for oversight and feedback 135 outsourced test analysis 19 materials used in testing 7 production overhead 14 selling and administration (e. g., scheduling and billing) 11 number of tests per month 2,000 tests required: calculate the amount for each of the following (one unit = one test) if the number of tests is 2,000 per month. also calculate if the number of tests decreases to 1,250 per month. (do not round intermediate calculations. round your final answers to the nearest whole dollar.)

Kiona co. set up a petty cash fund for payments of small amounts. the following transactions involving the petty cash fund occurred in may (the last month of the company's fiscal year). may 1 prepared a company check for $350 to establish the petty cash fund. 15 prepared a company check to replenish the fund for the following expenditures made since may 1. a. paid $109.20 for janitorial services. b. paid $89.15 for miscellaneous expenses. c. paid postage expenses of $60.90. d. paid $80.01 to the county gazette (the local newspaper) for an advertisement. e. counted $26.84 remaining in the petty cashbox. 16 prepared a company check for $200 to increase the fund to $550. 31 the petty cashier reports that $380.27 cash remains in the fund. a company check is drawn to replenish the fund for the following expenditures made since may 15. f. paid postage expenses of $59.10. g. reimbursed the office manager for business mileage, $47.05. h. paid $48.58 to deliver merchandise to a customer, terms fob destination. 31 the company decides that the may 16 increase in the fund was too large. it reduces the fund by $50, leaving a total of $500.