$6.$ If sales volume decreased by $10\%$ and traceable fixed costs decreased by $20\%$ what would be the new contribution margin?

A$.-$$$4,500$

B$.$ $$0$

C$.$ $$17,500$

D$.$ $$23,000$

E$.$ $$49,500$

$7.$ A $10\%$ increase in the sales volume at the branch would be expected to increase the location's responsibility margin by:

A$.$ $$16,500$

B$.$ $$20,500$

C$.$ $$32,000$

D$.$ $$60,500$

$8.$ The return on assets $($ROA$)$ for the branch during the year is:

A$.1\mathrm{.}40$

B$.2\mathrm{.}27$

C$.2\mathrm{.}50$

D$.11\mathrm{.}5$

$9.$ Which of the following is a product cost that is not directly traceable to a manufactured product of LG$?$

A$.$ The salary of a supervisor supervising the retail store's employees.

B$.$ The salary of a supervisor supervising the factory's assembly line employees.

C$.$ The salary of the marketing department's employee.

D$.$ The salary of the factory's security guards.

Question $10$ utilizes the following information for ABC Company for the current year:

Maximum capacity with existing facilities

$76,000$ units

Total fixed costs per month

$$80,000$

Variable cost per unit.

$$500\mathrm{.}00$

Sales price per unit.....

$$480\mathrm{.}00$

$10.$ The dollar number of units necessary to produce and sell to reach an operating income of $$60,000$ before taxes is:

A$.3,000$

C$.70,000$

B$.4,000$

D$.75,000$