23. Plaza Corp has sales of $400,000, a variable cost ratio of 60%, and a profit of $40,000. If 20,000 units were sold, what is the break-even point in units? A. 8,000 B. 12,000

C. 15,000 D. 20,000

24. Last month Sandoz Company had a $60,000 loss on sales of $300,000. Fixed costs are $120,000 a month. What sales revenue is needed for Sandoz to break even? A. $360,000 B. $480,000

C. $600,000 D. $420,000

25. Lime Inn Inc. has fixed costs of $200,000 and a contribution margin ratio of 40%. How much sales revenue must be earned for a profit of $50,000? A. $125,000