21. An assumption of the cost-volume-profit analysis is:

to. The unit selling price remains constant throughout the relevant range.

b. The total fixed cost remains constant throughout the relevance interval.

c. No inventory or no change in inventory quantity.

d. All of the above

22. If the unit sale price is $ 50, the unit variable cost is $ 20, the total fixed cost is $ 300,000, and the tax rate is 25%, the breakeven point is:

to. 6,000 units

b. 13,334 units

c. 15,000 units

d. 10,000 units

23. If the unit variable cost is equal to 45% of the unit sales price, the total fixed cost is equal to $ 275,000 and the tax rate is 25%, the tie point is:

to. $ 500,000

b. $ 666.667

c. $ 604,396

d. More information is needed.

24. Suppose the unit sales price is $ 40, the unit variable cost is $ 18, the total fixed cost is $ 110,000, and the tax rate is 25%. The number of units that need to be sold for a net profit of $ 66,000 is:

to. 7,546

b. 9,000

c. 11,000

d. 5,000