1 )Coronado Industries has two divisions; Sporting Goods and Sports Gear. The sales mix is 65% for Sporting Goods and 35% for Sports Gear. Coronado incurs $6105000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. The break-even point in dollars is

$2258850.

$14197674.

$16500000.

$15262500.

2)Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynosos total overhead costs consist of assembly costs and inspection costs. The following information is available:

Cost	Titanium	Aluminum	Total Cost
Assembly	500 mach. hours	500 mach. hours	$60000
Inspections	350	150	$92000
	2100 labor hours	1900 labor hours

Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing. Using activity-based costing, how much assembly cost is assigned to titanium racquets?

$31500.

3)Reynoso Corporation manufactures titanium and aluminum tennis racquets. Reynosos total overhead costs consist of assembly costs and inspection costs. The following information is available:

Cost	Titanium	Aluminum	Total Cost
Assembly	500 mach. hours	500 mach. hours	$72000
Inspections	350	150	$110000
	2100 labor hours	1900 labor hours

Reynoso is considering switching from one overhead rate based on labor hours to activity-based costing. Total overhead costs assigned to titanium racquets, using a single overhead rate, are

$110000.

$95550.

$91000.

$127400.

$30000.

$42000.

$16800.