1. Gladstone Company has expected sales of $364,000 for the upcoming month and its monthly break-even sales are $347,500. What is the margin of safety as a percent of sales?

2. Mobile Company manufactures and sells two products, tablet computers (60% of sales) and smartphones (40% of sales). Fixed costs are $1,112,440, and the weighted-average contribution margin per unit is $274. How many units of each product are sold at the break-even point?

3.

Urban Company reports the following information regarding its production cost:

Units produced	26,000	units
Direct labor	$ 19	per unit
Direct materials	$ 24	per unit
Variable overhead	$ 11	per unit
Fixed overhead	$ 116,000	in total

Compute product cost per unit under variable costing.