1. The Colorscope Inc. case mainly applies departmental cost allocation activity-based costing platntwide cost allocation process costing 20 po 20 po 2. If a company desires to decrease its break-even point, it should (assuming other variables don't change). decrease the contribution margin decrease variable costs increase fixed costs stimulate sales volume 3. Stardust Co. makes and sells two types of coffee, Americano and Moca (please see the table). Sales mix is 3 to 1, and monthly fixed expenses are $3,000. Assuming that the sales mix remains constant, how many Americano coffee units the company must sell in a month to break even? 20 points Americano Moca Selling price per unit $3 $4 Variable cost per unit $2 $2 2,400 1,800 600 1,200 4. Dazie Company has sales. revenue of $100,000, contribution margin of $40,000, and net income of $10,000. Find operating leverage ratio. 2.5 0.4 0.25 4.0 5. Generally speaking, which of the followings is not a purpose of budgeting? create a plan of action evaluate performance facilitate communication and coordinate activities 20 points 20 points identify a company's most profitable products