PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,840 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $384 and $256, respectively.

Production in Units3,840
Production Costs
Direct materials $9,600
Direct labor 19,200
Utilities 2,304
Property taxes 1,280
Indirect labor 5,760
Supervisory salaries 2,304
Maintenance 1,408
Depreciation 3,072

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit.

Exercise 4-9presented below is information related to martinez corp. for the year 2017.net sales $1,399,500 write-off of inventory due to obsolescence $80,440cost of goods sold 788,200 depreciation expense omitted by accident in 2016 43,600selling expenses 65,800 casualty loss 53,900administrative expenses 53,500 cash dividends declared 43,300dividend revenue 22,100 retained earnings at december 31, 2016 1,042,400interest revenue 7,420 effective tax rate of 34% on all items exercise 4-9 presented below is information relateexercise 4-9 presented below is information relate prepare a multiple-step income statement for 2017. assume that 61,500 shares of common stock are outstanding. (round earnings per share to 2 decimal places, e. g. 1.49.)prepare a separate retained earnings statement for 2017. (list items that increase retained earnings first.)