41. Question Content Area

The DesMaris Company had the following income statement for the month of November 2018:

DesMaris Company Income Statement For the Month of November 2018 Sales ($60 10,000) $600,000Cost of goods sold: Direct materials ($12 10,000)$120,000 Direct labor ($9 10,000)90,000 Variable factory overhead ($7.50 10,000)75,000 Fixed factory overhead120,000405,000Gross profit $195,000Selling and administrative expenses: Variable ($1.50 10,000)$15,000 Fixed90,000105,000Operating income $90,000

DesMaris Company's break-even sales volume is

a. 7,000 units.

b. 20,000 units.

c. 11,211 units.

d. 10,000 units.

42. Question Content Area

Assume the following information:

Selling price per unit$180Contribution margin ratio48%Total fixed costs$270,000

How many units must be sold to generate a before-tax profit of $54,000?

a. 4,000 units

b. 3,570 units

c. 3,750 units

d. 2,750 units

43. Jamie Quinn, a sole proprietor, has the following projected figures for next year:

Selling price per unit$150.00Contribution margin per unit$45.00Total fixed costs$630,000

What is the contribution margin ratio?

a. 3.333

b. 0.429

c. 1.429

d. 0.300

44. Question Content Area

Jamie Quinn, a sole proprietor, has the following projected figures for next year:

Selling price per unit$150.00Contribution margin per unit$45.00Total fixed costs$630,000

What is the break-even point in dollars?

a. $426,000

b. $900,000

c. $189,000

d. $2,100,000