20 Kent Manufacturing produces a product that sells for $66.00 and has variable costs of $37.00 per unit. Fixed costs are $348,000. Kent can buy a new production machine that will increase fixed costs by $13,800 per year, but will decrease variable costs by $4.50 per unit. Compute the revised break- even point in units if the new machine is purchased. Skipped Multiple Choice 12,476 units. 10,388 units. 12,000 units. 10,800 units. 8,718 units. 18 Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $400 and has a unit contribution margin of $130; the Adult model sells for $900 and has a unit contribution margin of $475; and the Recreational model sells for $1,150 and has a unit contribution margin of $525. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $6,550,000, calculate the firm's contribution margin ratio per composite unit (rounded to the nearest whole percentage). Skipped Multiple Choice 33% 48% 53% 211% 41%