13. Assume the total fixed costs is LE LE 1600 , and total variable costs i 400 , total revenues resulted from the sale of 80 units is a. 1.81 b. 1.33 c. 1.5 d. 2.0 14. If the degree of operating leverage is 9.0 at 90000 units of sales, where the net profits is LE 200000 . If units sold decreases to 85000 units, then the net profits will be: a. LE 200000 b. LE 150000 c. LE 190000 d. LE 100000 15. If selling price per unit is LE 20, variable cost per unit is LE 4, and total fixed costs are LE 400 . If total fixed costs are increased by LE 200, while maintaining the original breakeven point, then the selling price per unit would have to be increased by: a. LE 28 b. LE 8 c. LE 25 d. LE 30 16. In January, number of units was 10000 units, the sales revenue was LE 400000 , and total costs LE 320000 (including variable costs 75% of total costs). In the February month, management is going to get profit 30% of February sales revenue; the number of units is: a. 10000 units b. 20000 units c. 25000 units d. 30500 units 17. At 5000 units, the sales revenue was LE 200000 , net income was LE 60000 , total fixed costs was LE 20000 , the safety margin in units will be: a. 5000 units b. 3750 units c. 1250 units d. 1500 units 18. The monthly break-even point of "Diamond Company" is LE 100000 , the selling price is LE 5, the per-unit fixed cost is LE 3, the per-unit variable costs of the company must be: a. LE 1 b. LE 2.5 c. LE 2 d. LE 3 19. If selling price per unit is LE 40, variable cost per unit is LE 24, and fixed cost per unit is LE 12, then decreasing in number of units by one hundred units leads to decrease profit by: a. LE 1600 b. LE 1000 c.LE 1200 d.LE 2400 20. Operating leverage is the sensitivity of a firm's to changes in ................ a. Sales volume; the cost structure c. Sales volume; the cost driver levels b. Margin of safety; ratio of fixed costs to variable costs d. Net income; sales volume