1//A company has total fixed costs of $120,000 and a contribution margin ratio of 20%. The total sales necessary to break even are O A. $144,000 O B. $600,000 O c. $480,000 O D. $150,000 Question 2//Tomato Company produces flash drives for computers, which it sells for $20 each. Each flash drive costs $12 of variable costs to make. During April, 1,000 drives were sold. Fixed costs for March were $2 per unit for a total of $1,000 for the month. How much is the contribution margin ratio? A. 60% O B. 40% . 30% O D. 70% Question 3//a company had a contribution margin of $500,000 and a contribution margin ratio of 40%, total variable costs must have been O A. $300,000 O B. $750.000 O C. $200,000 O D. $1,250,000 Question 4//At the break-even point of 2,500 units, variable costs are $55,000, and fixed costs are $32,000 How much is the selling price per unit? A O A. $9.20 O B. $34.80 O c. $12.80 O D. $22.00 Question 5//If fixed costs are $250,000, the unit selling price is $125, and the unit variable costs are $73, what is the break-even sales in units? O A. 2,381 units O B. 2,000 units O C. 4.808 units O D. 3,425 Question 6//If fixed costs are $600,000 and the unit contribution margin is $40, what is the break-even point if fixed costs are increased by $90,000? O A. 17,250 O B. 9,667 O c. 8,333 O D. 15.000 Question 7//If Intervale Railway's fixed costs total $45,000 per month, the variable cost per passenger is $20, and tickets sell for $50, what is the contribution margin per unit and contribution margin ratio? Subi O A. $30 per passenger, 60% B. $20 per passenger; 40% O C. $30 per passenger, 40% O D. $20 per passenger. 60% Question 8//If Blue Ridge Railway's fixed costs total $80,000 per month, the variable cost per passel ver month? O A. $180.000 O B. $900,000 O c. $225.000 O D. $9.000 Question 9//Month January February March April Miles 80,000 50,000 70,000 90,000 Total Cost $ 96.000 80,000 94,000 130,000 In applying the high-low method, what is the unit variable cost? O A. . $1.25 O B. $1.50 O C. $1.00 O D. $1.15 Question 10//Month January February March April Miles 80,000 50,000 70,000 90,000 Total Cost $ 96,000 80,000 94,000 130,000 In applying the high-low method, what is the fixed cost? O A. $17,500 O B. $40,000 O c. $26,500 O D. $5.000