(Miscellaneous) Compute the answers to each of the following independent situations.

a. Happy Toys sells two products, S and T. The sales mix of these products is 2:4, respectively. S has a contribution margin of $10 per unit, and T has a contribution margin of $5 per unit. Fixed costs for the company are $90,000. What would be the total units of T sold at the break-even point?

b. Jones Company has a break-even point of 2,000 units. At breakeven, variable costs are $3,200 and fixed costs are $800. If the company sells one unit over breakeven, what will be the pretax income of the company?

c. Chocolate Delights sells boxed candy for $5 per box. The fixed costs of the company are $108,000. Variable costs amount to 40 percent of selling price. What amount of sales (in units) would be necessary for Chocolate Delights to earn a 25 percent pretax profit on sales?

d. Bellfast Company has a break-even point of 1,400 units. The company is currently selling 1,600 units for $65 each. What is the margin of safety for the company in units, sales dollars, and percentage?

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