10) The Cumberland Company provides the following information: Sales (250,000 units) $ 625,000; Variable Manufacturing costs $212,500; Fixed manufacturing costs 37,500; Variable Selling and administrative costs $ 100,000 and Fixed Selling and administrative costs $ 25,000. What is the break-even point in units? a) 41,668 b) 50,000 c) 125,000 d) 250,000. Answer: (3 points) 11) Assume the following information: Variable cost ratio 80% and Total fixed costs $ 60,000. What volume of sales dollars is needed to breakeven? a) $ 75,000 b) $ 300,000 c) $ 48,000. d) $ 12,000. Answer: (3 points)