71.

Assume the following (1) selling price per unit = $25, (2) variable expense per unit = $13, (3) unit sales = 2,460, and (4) total fixed expenses = $25,000. Given these four assumptions, net operating income must be:

rev: 07_17_2020_QC_CS-208650

Multiple Choice

• $6,980.

• $27,460.

• $36,500.

• $4,520.

72.

Assume the following (1) selling price per unit = $30, (2) variable expense per unit = $18, and (3) total fixed expenses = $55,200. Given these three assumptions, the unit sales needed to achieve a target profit of $12,000 is:

rev: 07_17_2020_QC_CS-208650

Multiple Choice

• 17,600 units.

• 5,600 units.

• 67,200 units.

• 84,800 units.