1)

2)

3)

Swanowa Company has two divisions; Nursery Plants and Yard Equipment. The sales mix is 65% for Nursery Plants and 35% for Yard Equipment. Swanowa incurs $4,440,000 in fixed costs. The contribution margin ratio for Nursery Plants is 30%, while for Yard Equipment it is 50%. The break-even point in dollars is O $13,325,582 O $12,000,000 O $1,642,800 O $11,100,000 Birdwatcher Inc. manufactures shirts for animal lovers. Its three shirt lines are: Crazy Cat Lady Shirts, Crazy Bird Lady Shirts, and Crazy Squirrel Lady Shirts. The information for these products are below: Cat Bird Squirrel Units sold 30,000 15,000 5,000 Selling price $35 $30 $25 Variable costs $25 $15 $20 The company's fixed costs are $797,500. Round calculations to two decimals if necessary. How many units of the Squirrel Shirts will be sold at the break-even point? o 21,750 7,250 26,583 9,500 Hayduke Corporation reported the following results from the sale of 6,000 units in May: sales $300,000, variable costs $180,000, fixed costs $90,000, and net income $30,000. Assume that Hayduke increases the selling price by 10% on June 1. How many units will have to be sold in June to maintain the same level of net income? O 5,400 4,800 5,160 6,000