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Following are costs for eight different items. Costs are shown for three different levels of units produced and sold. Classify each of the eight cost items as either variable, fixed, or mixed. Costs for Different Levels of Units Produced and Sold Direct labor At 0 units At 2, 060 units At 4, 090 un 8 02:29:40 Depreciation on factory equipment 5 ,600 5 , 580 Direct materials Salesperson compensat 3,600 8,606 17 , 280 5 , 600 5 , 680 factory supervisor salary 6, 600 Factory utilities 6,680 Insurance on factory building 1, 459 1, 458 1, 450 Direct labor Depreciation on factory equipment Direct materials Rent on factory building Salesperson compensation Factory supervisor salary Factory utilities nsurance on factory building 2 Compute the contribution margin ratio and fixed costs using the following data. Sales $ 4,500 Variable costs $ 2,925 Income $ Contribution Margin 8 02.29.30 Contribution margin Contribution Margin Ratio Numerator: Denominator: = Contribution Margin Ratio Contribution margin ratio ixed Cost 3 Viva sells its waterproof phone case for $95 per unit. Fixed costs total $176,700, and variable costs are $38 per unit. (1) Determine the contribution margin per unit. per unit 8 02:29:24 |per uni Contribution margin per unit (2 ) Determine the break-even point in units . Numerator: Denominator : Break Even Units 1 Break even units 4 Viva sells its waterproof phone case for $116 per unit. Fixed costs total $227,000, and variable costs are $58 per nit. (1) Determine the contribution margin ratio. per unit 8 02:29:04 Contribution margin Contribution Margin Ratio Numerator: Denominator: = Contribution Margin Ratio Contribution margin ratio (2) Determine the break-even point in dollars. Numerator: Denominator: Break-Even Point in Dollars Break-even point in dollars Zulu sells its waterproof phone case for $118 per unit. Fixed costs total $242,000, and variable costs are $42 pe nit. Compute the units that must be sold to get a target income of $214,000. Units to be sold to achieve targeted income Numerator : Denominator : Units to Achieve Target 8 02:28:51 Units to achieve target units