10. The sales mix percentages for Professor Mullen's Gourmet Wine Divisions Paris and Vienna are 70% and 30%. The contribution margin ratios (CM %) are: Paris (40%) and Vienna (30%). Fixed costs are SR88.000. What is the Brilliant Professor's break-even point in dollars (BEP SS)? A) $310,800 B) $2,400,000 C) $2,537,142 D) $2,690,909 Use the following to answer question 11: Befuddled But Brilliant Old Professor Mullen's Gourmet Food Company sells its product for $60 per unit. During 2017, it produced 60,000 units and sold 50,000 units (there was no beginning inventor or BE-0). Costs per unit are: direct materials (DM) $15, direct labor (DL) $9, and variable overhead (VOH) $3. Fixed costs are: $720,000 (FOH) manufacturing overhead, and $90,000 (S&A) selling and administrative expenses. 11. The per unit (product) manufacturing cost under absorption costing (ABS) is A) $24. B) $27. C) $39. D) $41. 12. The per unit (product) manufacturing cost under variable costing (V/C) is A) $24. B) $27. C) $39. D) $41. 13. Cost of goods (CGS) sold under absorption costing (ABS) is A) $1,350,000 B) $1,620,000. C) $1,950,000. D) $1,560,000. 14. Ending inventory (EI) under variable costing (V/C) is A) $270,000. B) $390,000 C) $600,000 D) $1,350,000