The best cost estimate for resources required to handle production runs is developed by using as the denominator for activity cost driver calculations. A. practical capacity B. estimated driver quantities of estimated production runs C. actual driver quantities of actual production runs D. available capacity

Lusk corporation produces and sells 14,300 units of product x each month. the selling price of product x is $25 per unit, and variable expenses are $19 per unit. a study has been made concerning whether product x should be discontinued. the study shows that $72,000 of the $102,000 in monthly fixed expenses charged to product x would not be avoidable even if the product was discontinued. if product x is discontinued, the annual financial advantage (disadvantage) for the company of eliminating this product should be: