1.)

A product sells for $200 per unit, and its variable costs are 61% of sales. The fixed costs are $456,300. What is the break-even point in sales dollars? (Do not round intermediate calculations.)

$2,282.

$748,033.

$1,170,000.

$5,850.

$456,300.

2.)

Maroon Company's contribution margin ratio is 34%. Total fixed costs are $136,000. What is Maroons break-even point in sales dollars?

$46,240.

$400,000.

$182,240.

$136,000.

$217,760.

3.)

If a firm's forecasted sales are $246,000 and its break-even sales are $188,000, the margin of safety in dollars is:

$58,000.

$246,000.

$188,000.

$434,000.

$23,800.

4.) Use the following information to determine the break-even point in units (rounded to the nearest whole unit):

Unit sales	54,000 Units
Unit selling price	$14.70
Unit variable cost	$7.90
Fixed costs	$190,000

12,925

27,941

8,407

46,481

24,051