1. Conan Company has total fixed costs of $112,000. Its product sells for $37 per unit and variable costs amount to $19 per unit. Next year Conan Company wishes to earn a pretax income that equals 19% of fixed costs. How many units must be sold to achieve this target income level? (Round your answer to the next whole amount.)

14,968

14,908

14,808

7,405

7,424

A company wishes to earn a pretax income equal to 30% of total fixed costs. Its product sells for $52.25 per unit. Total fixed costs equal $157,400 and variable costs per unit are $34.00. How many units must this company sell to meet its goal? (Round answer to complete units.

3,916

10,660

6,018

8,625

11,212

Schmidt Inc., manufactures inexpensive cameras that sell for $55.10. Fixed costs are $802,230 and variable costs are $33.00 per unit. Schmidt can buy a newer production machine that will increase fixed costs by $15,570 per year, but will increase variable costs by 10% per unit. What are the original and the new breakeven points in this situation?

	Original 36,300 units; New 37,005 units.
	Original 24,310 units; New 41,844 units.
	Original 36,300 units; New 42,672 units.
	Original 36,300 units; New 43,500 units.
	Original 43,500 units; New 37,005 units.

Assume that sales are predicted to be $3,900, the expected contribution margin is $2,730, and a net loss of $350 is anticipated. The break-even point in sales dollars is:

	$4,668
	$4,664
	$4,612
	$4,690
	$4,400

Camden Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are:

	M	N	O
Unit sales price	$9.2	$6.2	$8.2
Unit variable costs	4.1	3.1	4.1

Total fixed costs are $422,940. The break-even point in sales dollars for the current sales mix is:

	$458,180
	$569,180
	$909,180
	$798,180
	$17,921

If a firm's forecasted sales are $210,000 and its break-even sales are $180,000, the margin of safety in dollars is: rev: 03_07_2013_QC_27973

	$393,000
	$390,000
	$391,000
	$30,000
	$389,000

A product sells for $300 per unit, and its variable costs per unit are $137. The fixed costs are $428,000. What is the break-even point in dollar sales? (Round the contribution ratio to the nearest whole percent.)

	$1,223,218
	$792,593
	$427,376
	$430,626
	$789,809

A company's product sells at $16.00 per unit and has a $7.00 per unit variable cost. The company's total fixed costs are $127,800. The break-even point in units is:

	18,257
	5,557
	14,200
	7,100
	7,988

A company manufactures and sells a product for $130 per unit. The company's fixed costs are $69,640, and its variable costs are $91 per unit. The company's break-even point in units is: (Round your answer to the next whole amount.)

	1,930
	1,874
	1,799
	1,786
	1,773