19.

Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $520 and has a unit contribution margin of $234; the Adult model sells for $1,040 and has a unit contribution margin of $468; and the Recreational model sells for $1,540 and has a unit contribution margin of $693. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $5,850,000, calculate the firm's break-even point in total sales dollars.

20.Kent Manufacturing produces a product that sells for $60.00 and has variable costs of $35.00 per unit. Fixed costs are $285,000. Kent can buy a new production machine that will increase fixed costs by $15,900 per year, but will decrease variable costs by $4.50 per unit. Compute the revised break-even point in units if the new machine is purchased.

3

Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year		30,000	units
Units sold this year		18,000	units
Direct materials	$	14	per unit
Direct labor	$	16	per unit
Variable overhead	$	90,000	in total
Fixed overhead	$	150,000	in total