16. Rand Corporation sells perfume bottles. Variable costs for this product are $30 per unit, and the sales price per unit is $50 per unit. Total fixed costs amount to $100,000. How many perfume bottles does Rand need to sell to achieve a desired profit of $50,000?

a. 5,000 units

b. 7,500 units

c. 1,000 units

d. 2,000 units

15. For Stone Hill Bottling Company, the production manager's salary is an example of:

a. a variable cost.

b. a fixed cost.

c. a mixed cost.

d. none of these

14. Company F sells one product that has a sales price of $20 per unit, variable costs of $12 per unit, and total fixed costs of $200,000, what is the contribution margin ratio?

a. 40%

b. 60%

c. 50%

d. 66%