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14. Which of the following costs are variable? Cost 10,000 Units 30,000 Units 2. 3. 4 $100,000 40,000 90,000 50,000 S300,000 100,000 90,000 150,000 a. 1 and 2 b. 1 and 4 c. only 1 d. only 2 15. Brad Sherwood Corporation sells two types of computers; one is designed more for audio applications and the other for video applications. Sherwood incurs $224,000 in fixed costs Per unit data on the two products is presented below Unit data Selling price Variable price Contribution margin 800 Sales mix Audio Computer Video Computer $2,000 1200 $3,200 1.600 $1600 40% 60% The weighted-average contribution margin is: a. $1,120 b. $1,200. c. $1,400 d. $2,600. fixed expenses were $455,000. The same variable expenses per unit and fixed expenses are expected for 2017. If Hagar cuts selling price by 4%, what is Hagars break-even point in units for 2017? a. 3,033 b. 3,159 c. 3,360 d. 3,500 16. In 2017, Hagar Corp. sold 3,000 units at $500 each. Variable expenses were $350 per unit, and