$24.00 per unit. Fixed costs are $260,000. Kent can buy a new production machine that will increase fixed costs by $11,400 per year, but will decrease variable costs by $3.50 per unit. Compute the revised break-even point in units if the new machine is purchased. 5) Kent Manufacturing produces a product that sells for $50.00 and has variable costs of A) 10,000 units. B) 9,869 units. C) 9,200 units. D) 8,814 units. E) 10,438 units 6) 6) The ratio (proportion) of the sales volumes for the various products sold by a company is called the: A) Production ratio. B) Current product mix. C) Relevant mix. D) Inventory cost ratio. E) Sales mix. 7) A company manufactures and sells a product for $120 per unit. The company's fixed 7 costs are $68,760, and its variable costs are $90 per unit. The company's break-even point in dollars is: A) $275,040. B) $68,760. C) $206,280. D) $2,292. E) $91,680. The following information applies to the questions displayed belowJ Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the fo table: Molding Finishing Direct labor hours 75,000 DLH 160,500 DLH Machine hours 98,000 MH 1 81,500 MH | 8) Tarmish Industries uses departmental overhead rates and is planning on a $1.80 per direct 8) labor hour overheed rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table A) $146,700 B)$256,800 C) $288,900 D) $323,100 E)$41,667