Winny's Office Furniture has a contribution margin ratio of 16%. If fixed costs are $186,800, how many dollars of revenue must the company generate in order to reach the break-even point?

 Assume Sparkle Co. expects to sell 150 units next month. The unit sales price is $100, unit variable cost is $45, and the fixed costs per month are $5,000. The margin of safety in terms of sales revenue is: 

3) Tim Taylor has written a self improvement book that has the following cost characteristics:

Selling Price	$16.00 per book
Variable cost per unit:
Production	$4.00
Selling & administrative	2.00
Fixed costs:
Production	$93,800 per year
Selling & administrative	29,700per year

How many units must be sold to break-even?

4) Thomas Train has collected the following information over the last six months.

Month	Units produced	Total costs
March	10,000	$25,600
April	12,000	26,200
May	20,000	29,600
June	13,000	26,450
July	12,000	26,000
August	15,000	26,500

Using the high-low method, what is the variable cost per unit?

5) Rooter's Cleaning Services provided data concerning the costs incurred to clean hotel rooms for which hotel customers pay $150 per night. Data for the past 7 months are as follows:

	January	February	March	April	May	June	July
Number of rooms cleaned	250	160	200	150	300	170	260
Cleaning cost	$6,450	$4,060	$5,100	$4,100	$7,000	$4,200	$6,530

How much are estimated monthly variable costs using the high-low method?