21. A company's product sells at $12 per unit and has a $5 per unit variable cost. The company's total fixed costs are $98,000. The break-even point in units is:

Group of answer choices

5,158.

7,000.

8,167.

14,000.

19,600.

22. A product sells for $200 per unit, and its variable costs per unit are $130. The fixed costs are $420,000. If the firm wants to earn $35,000 pretax income, how many units must be sold?

Group of answer choices

6,500.

6,000.

500.

5,000.

5,500.

23. The following information is available for a company's utility cost for operating its machines over the last four months.

Month

Machine hours

Utility cost

January	900		$	5,450
February	1,800		$	6,900
March	2,400		$	8,100
April	400		$	3,300

Using the high-low method, the estimated variable cost per unit for utilities is:

[ Select ] ["$2.40", "$6.00", "$2.50", "$4.22", "$6.17"]

Using the high-low method, the estimated total fixed cost for utilities is:

[ Select ] ["$1,500", "$3,600", "$6,000", "$2,340", "$2,100"]

24. If a firm's forecasted sales are $250,000 and its break-even sales are $190,000, the margin of safety in dollars is:

Group of answer choices

$60,000.

$250,000.

$190,000.

$440,000.

$24,000.

25. Our company manufactures and sells electric staplers for $16 each. If 10,000 units were sold in December, and management forecasts 4% growth in sales each month, the number of electric stapler sales budgeted for March should be:

Group of answer choices

10,000

11,249

10,400

10,816

11,000