1) Mustang Corp. has a selling price of $25, variable costs of $19 per unit, and fixed costs of $31,200. How many units must be sold to break-even?

a) 1,642

b) 5,200

c) 10,400

d) 1,248

2) Quail, Inc., has a contribution margin of 35% and fixed costs of $119,245. What is the break-even point in sales dollars?

a) $183,454

b) $340,700

c) $41,736

d) $77,509

3) Mira Corp. has a selling price of $55 per unit, variable costs of $43 per unit, and fixed costs of $96,000. How many units must be sold to break-even?

a) 2,133

b) 2,233

c) 1,745

d) 8,000