1.The first job by a new employee averages 70 minutes and the second job averages 25.2 minutes. What is the learning curve percentage, assuming the cumulative average-time method?

2.Sparkle jewelry sells 800 units resulting in $85,000 of sales revenue, $32,000 of variable costs, and $26,000 of fixed costs.The number of units that must be sold to achieve $41,000 of operating income is?

3. Fixed costs equal $16,000 unit contribution margin equals $35, and the number of units sold equal 1,300. Operating income is