1. Just Ice Co. sales total 638,400, variable costs are 65% off sales, and the fixed costs are $250,000, the contribution margin ratio at breakeven is:

A)414,960

B)none of the choices

C)250,000

D)87,500

2. cost of materials uses $39,406

direct labor costs $38,655

factory overhead $39,532

work in process, end. $28,061

work in process, Beg $18,018

A) $163,672

B) $88,230

C) $107,550

D) $127,636