35. PhotoMix Corporation produces three products. Cost, price, and volume data is shown below: Total Fixed costs $2.400 Tax rate 40% Candle Holders Holders Holders Normal volume Price per unit Variable cost per unit 150 $5 $10 3 2 When using units as the measure, what proportion of the sales mix do picture holders represent? Round to the nearest whole percent. a) 33% b) 46% c) Some other percentage d) Cannot be determined Answer: b Difficulty: Easy Learning Objective: Explain the concept of cost-volume-profit (CVP) analysis in decision making Learning Objective:Apply CVP calculations for multiple in decision makingt cost-volume-profit 36. PhotoMix Corporation produces three products. Cost, price, and volume data is shown below: Total Fixed costs $2.400 Tax rate 40% Picture Holders Holders Holders Candle 150 Normal volume Price per unit Variable cost per unit $5 3 $10 2 When using revenues as the measure, what proportion of the sales mix do CD holders represent? Round to the nearest whole percent. a) 44% b) 38% c) 31% d) Cannot be determined Answer: a Difficulty: Easy 37. PhotoMix Corporation produces three products. Cost price, and volume data is shown below: Total Fixed costs $2,400 Tax rate 40% CD Holders Holders Holders Normal volume Price per unit Variable cost per unit 300 150 $7 $5 $10 2 PhotoMix's pre-tax profit next period is expected to be: a) $240 b) $300 c) More than $300 d) Cannot be determined Answer: d Difficulty: Easy Learning Objective: Apply CVP calculations for multiple 38. A firm with fixed costs of $61,500 per month sells three products with the following characteristics: Sales Mix Contribution Product tage Margin 25% 50% 25% 50 52 How many total units must be sold to break even? a) 1,230 b) 1,500 c) 1,533 d) 1,600 Answer: a Difficulty: Easy Learning Objective: Apply CVP calculations for multiple CPA: Management Accounting 39. The Puppet Co. has the following unit a nd mix data: To