If the sales price per unit is $20, the unit contribution margin is $8, and total fixed costs are $24,000, the break‑even point in units is:
A: a. 3,000
B: b. 1,200
C: c. 857
D: d. 2,000
A: a. 3,000
B: b. 1,200
C: c. 857
D: d. 2,000
举一反三
- Perez Company had the following information available: Expected Costs and Selling Price Based on 5,000 Units: Variable manufacturing costs per unit $32 Fixed manufacturing costs per unit $20 Selling price per unit $70 Expected production level 5,000 units In the flexible budget at 15,000 units, what is the total manufacturing cost?
- In the high-low method, the change in total cost is due to: A: a. fixed cost per unit B: b. mixed cost per unit C: c. total fixed cost D: d. variable cost per unit
- Blue Co sells a single product with a break-even point of 25,000 units. The selling price is $20 per unit and the fixed costs are $75,000.How many units, in excess of break even, have to be sold to achieve a net profit of $60,000? A: 6,750 B: 20,000 C: 31,750 D: 45,000
- If fixed expenses were thesame and contribution margin per unit was cut in half, then the break‑evenpoint would:
- Beckham Company has the following information available: Selling price per unit $100 Variable cost per unit $55 Fixed costs per year $400,000 Expected sales per year 20,000 units What is the expected operating income for a year?