41) Flagship Logistics provides the following information:

Operating income	$1,500,000
Net sales	$14,500,000
Average total assets	$2,000,000
Management's target rate of return	20%

What is the company's asset turnover ratio? (Round your answer to two decimal places.)

A. 7.25

B. 4.14

C. 12.08

D. 4.53

42) In a ________, the manager is responsible for generating revenues and controlling costs.

A. profit center

B. cost center

C. transfer pricing center

D. revenue center

43) Jeong Company incurs both fixed and variable production costs. Assuming that production is within the relevant range, if volume goes up by 20%, then the total costs would ________.

A. increase by an amount less than 20%

B. remain the same

C. decrease by 20%

D.increase by 20%

44) Blythe Company has provided the following information:

Sales price per unit	$45
Variable cost per unit	12
Fixed costs per month	$12,800

What is the amount of sales in dollars required for Blythe to break even? (Round any percentages to two decimal places and your final answer to the nearest dollar.)

A. $12,800

B. $17,455

C. $388

D. $1,067

45) The Assembly Department of GigaGo, Inc., manufacturer of computers, had 500 units of beginning inventory in September, and 6,000 units were transferred to it by the Production Department. The Assembly Department completed 3,000units during the month and transferred them to the Packaging Department. Calculate the total number of units accounted for by the Assembly Department if it had 3,500 units in ending inventory. The weightedaverage method is used.

A. 6,500 units

B. 6,000 units

C. 3,500 units

D. 500 units