26) During March, a firm expects its total sales to be $169,000, its total variable costs to be $95,900, and its total fixed costs to be $25,900. The contribution margin for March is:

Multiple Choice

$73,100.

$25,900.

$47,200.

$121,800.

$95,900.

25)

Forrester Company is considering buying new equipment that would increase monthly fixed costs from $240,000 to $627,000 and would decrease the current variable costs of $60 by $15 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $600,000 and current break-even units are 6,000. If Forrester purchases this new equipment, the revised break-even point in dollars would be:

Multiple Choice

$330,000.

$763,636.

$1,140,000.

$436,364.

$600,000.