#2 Spartan Systems reported total sales of $380,000, at a price of $20 and per unit variable expenses of $12, for the sales of their single product Total Per unit Sales $380,00 $20 Variable Expenses 228.000 12 Contribution Margin 152,000 $8 Fixed Expenses 108,000 Net Operating Income $44,000 What is the amount of contribution margin if sales volume increases by 30%? (Round your intermediate calculations to 2 decimal places and your final answer to the nearest whole number.)

$170,000

$80,600

$197,600

$43,400

#3 Bolding Inc.'s contribution margin ratio is 62% and its fixed monthly expenses are $50,500. Assuming that the fixed monthly expenses do not change, what is the best estimate of the company's net operating income in a month when sales are $143,000?

$88,660

$3,840

$38,160

$92,500

#4 The Clyde Corporation's variable expenses are 35% of sales. Clyde Corporation is contemplating an advertising campaign that will cost $28,000. If sales increase by $89,000, the company's net operating income will increase by:

$31,150

$29,850

$3,150

$76,050

#5 Darwin Inc. sells a particular textbook for $33. Variable expenses are $23 per book. At the current volume of 46,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total:

$460,000

$1,518,000

$1,978,000

$1,058,000

#6 Wyly Inc. produces and sells a single product. The selling price of the product is $190.00 per unit and its variable cost is $60.80 per unit. The fixed expense is $394,128 per month. The break-even in monthly dollar sales is closest to: (Round your intermediate calculations to 2 decimal places.)

$1,231,650

$837,522

$579,600

$394,128

#7 Morganti Corporation sells a product for $195 per unit. The product's current sales are 42,300 units and its break-even sales are 35,175 units. What is the margin of safety in dollars?

$5,703,776

$8,248,500

$6,859,125

$1,389,375

#8 Lasseter Corporation has provided its contribution format income statement for August. The company produces and sells a single product. Sales (5,500 units) $ 220,000 Variable Expenses 99,000 Contribution Margin 121,000 Fixed Expenses 47,000 Net Operating Income $ 74,000 If the company sells 5,600 units, its total contribution margin should be closest to:

$75,345 $

$121,000

$123,200

$125,000