11. The mission of the Securities and Exchange Commission (SEC) is to ensure that the correct methods of accounting are utilized in a not-for-profit environment and that government auditors have access to books and records. CH 21 A. True B. False 12. Benchmarking is the continuous process of measuring products (4) Services, and activities against the best levels of performance. CH 18 A. True I B. False styles Paragraph 17. If the formula for Target Operating Income is: CH 17 N= Fixed Costs + Target Operating Income Contribution Margin Per Unit And, if target operating income is $ 3200 Unit price for sales is $200 Variable cost per unit is $ 120 Total fixed cost is $ 4000 What is the contribution margin per unit? 18. What are the four sources of Capital? CH 22