[17] The following information pertains to Trulli Ltd: Sales 400,000 Variable expenses Fixed expenses 80,000 20,000 [18] Trulli Ltd's break-even point in sales is: a) 20,000. b) 25,000. c) 80,000. d) 100,000. 3 Marks Etna Company manufactures a single product that sells for 90 per unit, and has a contribution-margin ratio of 35%. The company's fixed expenses are 46,800. What is Etna Company's break-even sales level? a) 1,486 units. b) 3,467 units. c) 1,040 units. d) 2,600 units. 3 Marks [19] Your company's budgeted sales for the second quarter of 2019 are as follows: April May Budgeted Sales 150,000 200,000 180,000 June The company collects 20% in the month of sale, 70% in the first month following the sale, and 10% in the second month following the sale. Budgeted cash receipts for June are: a) 220,000. b) 209,000. c) 191,000. d) 143,000. 3 Marks [20] Boboli Garden Television manufactures and sells TV sets. Each TV regularly sells for 200. The following data per TV are based on a full capacity of 12,000 TVs produced each period: Direct materials Direct labour Manufacturing overhead (75% variable and 25% unavoidable fixed) 75 55 48 Boboli Garden Television has received a special order for a sale of 2,500 TVs to an overseas customer. The only selling costs that would be incurred on this order would be 10 per TV for shipping. Boboli Garden Television is now selling 7,200 TVs through regular distributors each period. What is the minimum selling price per TV that should be negotiated for this special order? a) 200 b) 166 c) 178 d) 176