10) A fimm sells two products, Regular and Ultra. For every unit of Regular the firm sells, two units of Ultra are sold. The firm's total fixed costs are $1,612,000. Selling prices and cost information for both products follow. What is the firm's break-even point in units of Regular and Ultra? Variable Cost Per Unit Product Regular Ultra Unit Sales Price $ 20 24 A) 31,000 Regular units and 31,000 Ultra units. B) 31,000 Regular units and 62.000 Ultra units. C) 10.333 Regular units and 20,667 Ultra units. D) 36.167 Regular units and 72.333 Ultra units E) 62,000 Regular units and 31,000 Ultra units 11) Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000. Flannigan Company management targets an annual pre-tax income of $1,125,000. Compute the unit sales to eam the target pre-tax net income. A) 4,444. B) 7.500. C) 6,650. D) 10,694 E) 11,750. 12) Flannigan Company manufactures and sells a single product that sells for $450 per unit; variable costs are $270. Annual fixed costs are $800,000. Current sales volume is $4,200,000. Compute the current margin of safety in dollars for Flannigan Company. A) $1,560,000. B) $2,000,000 C) $2,200,000 D) $2.895,652. E) $2,460,000 13) At Midland Company's break-even point of 120,000 units, fixed costs are $2,400,000 and variable costs are $4.200.000 in total. The unit sales price is: A) $25. B) $35. C) $55. D) $75. E) $95