1. For Old Senile Professor Mullen's Bittersweet Candy Company, at a sales level of 5,000 units, sales is $75,000, variable expenses total $40,000, and fixed expenses are $21,000. What is the contribution margin per unit (Unit CM)? A) $2.80 B) $7.00 C) $8.00 D) $15.00 2. Old Professor Mullen Company's cost of goods sold is $420,000 variable and $240,000 fixed. The company's selling and administrative expenses are $300,000 variable and $360,000 fixed. If the company's sales is $1,680,000, what is its contribution margin (CM in total SS)? A) $360,000 B) $960,000 C) $1,020,000 D) $1,080,000 3. For Brilliant Professor Mullen's Textbook Company, sales is $500,000, variable expenses are $310,000, and fixed expenses are $140,000. Its contribution margin ratio (CM%) is A) 10% B) 28%. C) 38%. D) 62%. 4. Genius Professor Mullen Corp reported sales of $2,000,000 last year (100,000 units at $20 each), when the break-even point was 80,000 units. The Margin of Safety ratio (MS %) is A) 20%. B) 25%. C) 80% D) 120%. 5. Lao Shu Bruce Company sells 2,000 units of Product A annually, and 3,000 units of Product B annually. The Sales Mix % based on units for Product A is A) 40%. B) 60%. C) 67% D) cannot determine from information given