1) Hilton Inc. sells a product for $44 per unit. The variable cost is $21 per unit, while fixed costs are $61,364.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $50 per unit.

a. Break-even point in sales units ______units

b. Break-even point if the selling price were increased to $50 per unit _________units

2)

3)

Classify Costs Following is a list of various costs incurred in producing replacement automobile parts. With respect to the production and sale of these auto parts, classify each cost as either variable costs, fixed costs, or mixed costs. 1. Oil used in manufacturing equipment 2. Plastic 3. Property taxes, $165,000 per year on factory building and equipment 4. Salary of plant manager 5. Cost of labor for hourly workers 6. Packaging 7. Factory cleaning costs, $6,000 per month 8. Metal