27. Moving On Corporation sells a single product for $20 per unit. Last year, the company's sales revenue was $300,000 and its net operating income was $24,000. If fixed expenses totaled $96,000 for the year, the break-even point in unit sales was: a. 9,900 units b. 12,000 units C. 14,100 units d. 15,000 units e. None of the above. $10 28. What For, Co. reported the following information for the sales of their single product: Total Per Unit Sales $ 300,000 Variable expenses 180,000 Contribution margin 120,000 $ 4 Fixed expenses 100,000 Net operating income $ 20,000 What For's salesmen have proposed to decrease the selling price by 50 cents per unit. How many units will need to be sold for What For to earn the same net operating income? a. 5,715 units b. 28,572 units C. 34,286 units d. 36,000 units 29. Coming Home Corporation produces a single product. Selected information concerning the operations of the company follow: Units in beginning inventory Units produced Units sold 10,000 9,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $ 40,000 $ 20,000 $ 12,000 $ 25,000 $ 4,500 $ 30,000 Which costing method, absorption or variable costing, would show a higher operating income for the year and by what amount? a. Absorption costing net operating income would be higher than variable costing net operating income by $2,500. b. Variable costing net operating income would be higher than absorption costing net operating income by $2,500, c Absorption costing net operating income would be higher than variable costing net operating income by $5,500