27

Calculate the margin of safety percentage given current sales of $500,000, target sales
of $700,000 and break-even sales of $400,000.

		25%
		30%
		20%

1 points

Question 28

Calculate the "Total" cost for sales/variable expenses/contribution margin.

		Per Unit
Sales (300 Units)		$300
Variable Expenses		160
Contribution Margin		$140

Total Sales $90,000, Total Variable expense $48,000, and Total Contribution margin $42,000.

Total Sales $120,000, Total Variable expense $80,000, and Total Contribution margin $40,000.

Total Sales $140,000, Total Variable expense $75,000, and Total Contribution margin $65,000.

1 points

Question 29

Calculate total sales if give sales price per unit of $100, 400 units and fixed expense of $15,000.

		$15,000
		$40,000
		$30,000

1 points

Question 30

Calculate Break-even point in total sales dollars using the equation method.
		Per Unit		% of Sales
Sales Price		$100		100%
Variable Expense		70		70%
Contribution Margin		$30		30%
Fixed Expense $21,000

		$70,000
		$72,000
		$74,000

1 points

Question 31

Calculate the "units".

		Total	Per Unit	% of Sales
Sales (??? Units)		$100,000	$100	100%
Variable Expenses		70,000	70	70%
Contribution Margin		30,000	$30	30%
Fixed Expenses		20,000
Net Operating Income		10,000

		900
		1,000
		1,100