2) The following information is available: At 1,600 units, total costs are $66,000 At 1,300 units, total costs are $57,000 At 1,500 units, total costs are $67,500 At 1,100 units, total costs are $49,500 Using the high-low method, what is the total cost equation?

a. Total Cost = $13,200 + $33 per unit

b. Total Cost = $16,500 + $30 per unit

c. Total Cost = $0 + $45 per unit

d. Total Cost = $9,900 + $36 per unit

1) The following cost information is available: Cost A is $90,000 at 10,000 units and $90,000 at 30,000 units; Cost B is $40,000 at 10,000 units and $100,000 at 30,000 units; and Cost C is $50,000 at 10,000 units and $150,000 at 30,000 units

a. Cost A is fixed, Cost B is variable, and Cost C is mixed

b. Costs B and C are variable and Cost A is fixed

c. Costs B and C are mixed and Cost A is fixed

d. Cost A is fixed, Cost B is mixed and Cost C is variable

3) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. What is the break-even point in units?

4) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. What is the break-even point in sales dollars?

5) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. If Malfoy is currently selling 50,000 units, what is the net income?

6) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. If Malfoy is currently selling 50,000 units, what is the margin of safety in dollars?

7) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. If Malfoy is currently selling 50,000 units, what is the margin of safety ratio? Type your answer in as a DECIMAL (for example .35) not as a percentage (not 35%).

8) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. If Malfoy would like to have $400,000 of net income, how many units would have to be sold?

9) Malfoy has the following information available: Direct Materials $18.00 per unit; Direct labor $32.00 per unit; Variable Overhead $6.00 per unit; Variable Selling & Administrative $4.00 per unit; Fixed overhead costs $600,000 annually; and fixed selling and administrative costs $150,000 annually. Selling price is $80.00 per unit. If Malfoy would like to have $540,000 of net income, how many units would have to be sold?