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48. The break-even point in sales dollars may be computed as: a. Fixed costs divided by contribution margin per unit. b. The difference between total
48. The break-even point in sales dollars may be computed as: a. Fixed costs divided by contribution margin per unit. b. The difference between total contribution margin and operating profit divided by the contribution margin ratio. c. Fixed costs divided by the difference in unit price and unit variable costs. d. Total contribution margin divided by the unit contribution margin per unit. 49. MBA Company has two categories of overhead: maintenance and inspection. Costs expected for these categories for the coming year are as follows: MaintenanceInspection$400,000200,000 The following data have been assembled for use in developing a bid for a proposed job: The practical capacity of machine-hours for all jobs during the year is 12,500, and for inspections is 400 . They are also the cost drivers for maintenance and inspection costs, respectively. Using the appropriate cost drivers, the total cost of the potential job is: a. $11,000 b. $18,400 c. $16,300 d. $36,800 50. The following information is available pertaining to MBA Company that uses a plantwide overhead rate based on machine hours: Production information pertaining to Job 501 : What are the total overhead costs assigned to Job 501? a. $207 b. $240 c. $5,000 d. $5,207
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