1. Company A wants to earn $5,000 profit in the month of January. If their fixed costs are $10,000 and their product has a per-unit contribution margin of $250, how many units must they sell to reach their target income?

Group of answer choices

A) 20

B) 120

C) 40

D) 60

2. When sales price decreases and all other variables are held constant, the break-even point will ________.

Group of answer choices

A) remain unchanged

B) decrease

C) produce a higher contribution margin

D) increase

3. A company sells its products for $80 per unit and has per-unit variable costs of $30. What is the contribution margin per unit?

Group of answer choices

A) $110

B) $50

C) $80

D) $30

4. Assigning indirect costs to departments is completed by ________.

Group of answer choices

A) applying the costs to manufacturing overhead

B) debiting the manufacturing costs incurred

C) applying the costs to work in process inventory

D) applying the predetermined overhead rate

5. In a process cost system, factory depreciation expense incurred is debited to ________.

Group of answer choices

A) work in process inventory

B) manufacturing overhead

C) finished goods inventory

D) cost of goods sold