8 2.5 points A firm has a contribution margin of 30% and implements an advertising program that cost $25,000 and generated revenues of $90,000. The advertising program affected operating income by: Increasing by $2,000 Decreasing by $2,000 Increasing by $82,500 Decreasing by $82,500 10 3 points A firm has a contribution margin of 40% and fixed costs of 100,000. What is the total sales break-even point in dollars? $140,000 $250,000 $600,000 $400,000 11 25 points Falcon Co. produces a single product. Its normal selling price is $30.00 per unit. The variable costs are $19.00 per unit. Fixed costs are $25,000 for a normal production run of 5,000 units per month. Falcon received a request for a special order that would not interfere with normal sales. The order was for 1,500 units with a special price of $20.00 per unit. Falcon has the capacity to handle the special order, and for this order, a variable selling cost of $1.00 per unit would be eliminated If the order is accepted, what would be the impact on net income? Increase of $1,500 Increase of $3,000 decrease of $750 2 0 0 0 de CAM 13 2.5 points The Darwin Company reports the following information: Sales Raw materials used Depreciation on factory equipment Indirect labor Direct labor Factory rent Factory utilities Sales salaries expense Office salaries expense Indirect materials $76,500 7,300 4,700 5,900 10,500 4,200 1,200 15,600 8,900 1,200 Period costs are: $24,500 $30,300 $35,000 $29,200 14 2.5 points If sales are $820,000, variable costs are 55% of sales, and operating income is $260,000, what is the contribution margin ratio? 32% 45% 55% 62%