19. The Excellent Mullen Company has a contribution margin (CM) per unit of $30 and a contribution margin (CM) ratio of 60%. How much is the selling or sales price (SP) of each unit? A) $50 B) $75 C) $18 D) Cannot be determined without more information. 20. At the break-even point (BEP) of 2,000 units, variable costs (V/C) are $55,000, and fixed costs (F/C) are $34,000. How much is the selling price (SP) per unit? A) $44.50 B) $10.50 C) $17.00 D) Not enough information 21. A company has total fixed costs (F/C) of $160,000 and a contribution margin (CM) ratio of 20%. The total sales necessary to break even (BEP SS) are how much? A) $640,000. B) $800,000. C) $200,000 D) $192,000. 22. A company sells a product which has a unit sales price (SP) of $5, unit variable cost (V/C) of $3 and total fixed costs (F/C) of $150,000. The number of units the company must sell to break even is (BEP units) A) 75,000 units. B) 30,000 units. C) 300,000 units. D) 50,000 units. 23. Fixed costs (F/C) are $900,000 and the variable costs (V/C) are 75% of the unit selling price. What is the break-even point in dollars (BEP SS)? A) $2,100,000 B) $2,700,000 C) $3,600,000 D) $1,200,000