9. Wimpy Inc. produces and sells a single product. The selling price of the product is $190.00 per unit and its variable cost is $60.80 per unit. The fixed expense is $394,128 per month. The break-even in monthly dollar sales is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$1,231,650

$837,522

$579,600

$394,128

10. Majid Corporation sells a product for $180 per unit. The product's current sales are 42,000 units and its break-even sales are 34,410 units.

What is the margin of safety in dollars?

Multiple Choice

• $5,074,492

• $7,560,000

• $6,193,800

• $1,366,200

11.Mcdale Inc. produces and sells two products. Data concerning those products for the most recent month appear below:

	Product I49V			Product Z50U
Sales	$	35,000		$	40,000
Variable expenses	$	12,300		$	28,200

The fixed expenses of the entire company were $39,110. The break-even point for the entire company is closest to:

Multiple Choice

• $79,610

• $85,022

• $39,110

12. A cement manufacturer has supplied the following data:

Tons of cement produced and sold		270,000
Sales revenue	$	974,000
Variable manufacturing expense	$	231,000
Fixed manufacturing expense	$	310,000
Variable selling and administrative expense	$	158,600
Fixed selling and administrative expense	$	92,000
Net operating income	$	182,400

The company's contribution margin ratio is closest to:

Multiple Choice

• 44.5%

• 60.0%

• 68.2%

• 18.7%