43. Areco Inc, sells a particular textbook for $20 Variablenenses are $14 per book Volume of 50,000 books sold per year the company is just breaking even. Given these book for $20. Variable expenses are $14 per book. At the current expenses associated with the textbook total: A. $300,000 B. $1,000,000 breaking even. Given these data, the annual fixed C. $1,300,000 D. $700,000 26. Data concerning Autumn Enterprises Corporation's single product appear below Selling Price per unit............ $200 Variable expense per unit........$40 Total Fixed expense ............$400,000 $200 Prises Corporat ense per un i The unit sales to attain the company's monthly target profit of $80,000 is closest to A. 2,000 Units B. 5,000 Units C. 3000Units D. 2,750 Units 27. Jasmine Corporation's only product sells for $200 per unit and its variable expense is $120. The company's monthly fixed expense is $390,000 per month. The unit sales to attain the company's monthly target profit of $10,000 is closest to: A. 1,950 Units B. 3,250 Units C. 2,000 Units D. 5,000 Units 28. Collandra Corporation reported the following data for its most recent year: sales, $500,000; variable expenses, $200,000, and fixed expenses, $150,000. The margin of safety as a percentage of sales is closest A.25% B.40% C. 50% D.61% 29 Alpha Corporation reported the following data for its most recent year: sales, $500,000; variable expenses. $300,000; and fixed expenses, $150,000. The Alpha's degree of operating leverage is: A.10 D.2.5 30. Jaclyn Corporation has provided the following contribution format income statement. 3.2 Sales (3,000 units) $180,000 Variable expenses 117,000 Contribution margin 63,000 Fixed expenses 48,300 Net operating income 14,700 The contribution margin per unit is closest to: A) $21.00 B) $60.00 C) $39.00 D) $4.90 31. Carlton Corporation has two divisions: Delta and Echo. Data from recent month appear below: Delta Echo Sales $ 254,000 $ 150,000 Variable expenses $ 110,000 $ 90,000 Traceable fixed expenses $ 99,000 $ 44,000 The company's common fixed expenses total $45,000. The break-even in sales dollars for Echo Division is closest to A) $146,756 B) $240,000 C) $110,000 D) $107,317