$1.$ Assume the following: selling price per unit $=$ $$30,$variable expense per unit $=$ $$18,$ total fixed expenses $=$ $$45,000$

Given these three assumptions, the unit sales needed to break$-$even is:

A$)4,750$ units.

B$)1,500$ units.

C$)2,500$ units.

D$)3,750$ units.

$2.$ Assume the following: Total sales $=$ $$122,000,$ the contribution margin ratio $=40\%,$ total fixed expenses $=$ $$45,000,$ Given these three assumptions, the margin of safety is:

A$)$ $$27,000.$

B$)$ $$105,000.$

C$)$ $$9,500.$

D$)$ $$63,000$

$3.$ Assume the following: selling price per unit $=$ $$30,$ variable expense per unit $=$ $$18,$ total fixed expenses $=$ $$41,100.$ Given these three assumptions, the unit sales needed to achieve a target profit of $$6,000$ is:

A$)3,925$ units.

B$)9,925$ units.

C$)57,025$ units.

D$)47,100$ units.

$4.$ Assume the following information: Selling price $ $30,$ Variable expense ratio $80\%,$ Fixed expenses $ $8,000$ per month, Unit sales $3,400$ per month. How many units need to be sold to achieve a target profit of $$18,100?$

A$)4,350$ units

B$)1,045$ units

C$)3,017$ units

D$)6,424$ units

$5.$ Assume the following information: Sales $ $300,000($per unit $=$$ $40),$ Variable expenses $120,000($per unit $=16),$ Contribution margin $180,000($per unit $=$$ $24),$Fixed expenses $106,000,$ Net operating income $ $74,000.$ If the selling price per unit increases by $10\%$ and unit sales drop by $5\%,$ then the best of estimate of the new net operating income is:

A$)$ $$86,700.$

B$)$ $$82,900.$

C$)$ $$93,500.$

D$)$ $$152,700.$