1) A company manufactures and sells a product for $720 per unit. The company's fixed costs are $55,400, and its variable costs are $576 per unit. The company's break-even point in dollars is:

$277,000

$332,400

$207,750

$1,847

$69,250

2) a firm expects to sell 25,900 units of its product at $20 per unit. Pretax income is predicted to be $69,900. If the variable costs per unit are $15, total fixed costs must be:

$318,600

$518,000

$59,600

$129,500

$448,100

3) Gage Company reports the following information for its first year of operations:

Unit produced this year	6,200 units
Unit sold this year	5,700 units
Direct materials	$16 unit
Direct labor	$24 unit
Variable overhead	? in total
Fixed overhead	$49,600 in total

If the company's cost per unit of finished goods using variable costing is $63, what is total variable overhead?

	$93,000
	$131,100
	$142,600
	$85,500
	$49,590

4) Romtech Company sold 33,000 units of its product at a price of $1,000 per unit. Total variable cost per unit is $525, consisting of $504 in variable production cost and $21 in variable selling and administrative cost. Compute the manufacturing margin for the company under variable costing.

	$15,675,000
	$16,368,000
	$32,307,000
	$33,000,000
	$17,325,000

5) Sea Company reports the following information regarding its production cost.

Units produced	53,000 units
Direct labor	$ 44.50 per unit
Direct materials	$ 32.75 per unit
Variable overhead	$ 21.75 per unit
Fixed overhead	$ 331,250 in total

Compute production cost per unit under variable costing.

	$44.50
	$32.75
	$105.25
	$99.00
	$77.25