18. Presented below is Yolanda 5 points Company's most recent contribution format income statement. The company sells its only product for $15 per unit. There is no beginning inventory balance or ending inventory balance. What is the amount of total variable expenses at the break-even point? * Sales Variable Expenses Contribution Margin Fixed Expenses Net Operating Loss $75,000 45.000 30,000 36,000 $(6.000) $36,000 $45,000 $54,000 None of the above 5 points 19. Simona Corporation has sales of $100,000, variable expenses of $75,000, fixed expenses of $30,000, and a net loss of $5,000. How much will Simona Corporation have to sell to achieve a profit of 10% of sales? * $180,000 O $187,500 $200,000 $225,500 5 points 20. Rollin Company wants to increase the selling price for its product from $5 to $6 per unit, and the total fixed expenses will increase from $100,000 to $200,000. Variable expenses per unit will remain unchanged. How will these changes affect the break-even point? * The break-even point in units will increase. The break-even point in units will decrease. The break-even point in units will remain unchanged. The effect cannot be determined from the information given