2.

Sarratt Corporation's contribution margin ratio is 76% and its fixed monthly expenses are $32,000. Assume that the company's sales for May are expected to be $91,000. Required: Estimate the company's net operating income for May, assuming that the fixed monthly expenses do not change. Net operating income A cement manufacturer has supplied the following data: Tons of cement produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 254,000 $1,066,800 $ 423,000 $ 282,000 $ 85,000 $ 222,000 $ 54,800 What is the company's unit contribution margin? (Round your intermediate calculations to 2 decimal places.) Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $38,000 and variable expenses of $11,480. Product X96N had sales of $51,000 and variable expenses of $17,000. The fixed expenses of the entire company were $46,130. The break-even point for the entire company is closest to: Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $38,800 and variable expenses of $11,640. Product Y45E had sales of $30,100 and variable expenses of $12,040. The fixed expenses of the entire company were $21,300. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company