1. Based on predicted production of 25,900 units, a company anticipates $400,000 of fixed costs and $492,100 of variable costs. If the company actually produces 19,800 units, what are the flexible budget amounts of fixed and variable costs?

	------Flexible Budget------		------Flexible Budget at ------
	Variable Amount per Unit	Total Fixed Cost	25,900 units	19,800 units
Total budgeted costs

2. SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $194,400, and variable costs are $36 per unit.

(1) Determine the contribution margin per unit.
				per unit
				per unit
	Contribution margin			per unit
(2) Determine the break-even point in units.
	Choose Numerator:	/	Choose Denominator:		=	Break Even Units
		/			=	Break even units
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