7.

Kanmore produces and sells three products. Last month's results are as follows:

	P1		P2		P3
Revenues	$	99,000	$	198,000	$	198,000
Variable costs		39,600		138,600		79,200

Fixed costs total $110,000. What is Kanmore's break-even sales volume? (Assume the current product mix.)

A) $495,000.

B) $229,167.

C) $265,833.

D) $385,000.

10. Street Company's fixed costs total $160,000, its variable cost ratio is 80% and its variable costs are $5.00 per unit. Based on this information, the break-even point in units is:

A) 128,000.

B) 32,000.

C) 25,600.

D) 160,000.