a. Assume a sales price per unit of $20, variable cost per unit $16, and total fixed costs of $164640. What is the breakeven point in units?

10290 units

8232 units

4573 units

41160 units

b. Assume a sales price per unit of $15, variable cost per unit $5, and total fixed costs of $17640. What is the breakeven point in units?

1176 units.

3528 units.

1764 units.

None of these answer choices is correct.

c.Assume a sales volume of 5400 units, unit selling price of $14, unit variable cost of $6, and total fixed costs of $18000. What is the margin of safety in sales dollars?

$31500

$44100

$15750

$75600

d. Sara Speed requested $120,000 in her budget to cover salary expenses. However, Sara realistically expects to spend $110,000 on salaries. This is an example of

top-down budgeting.

budgetary slack.

operating income padding.

rolling budgeting.

e. Development of the operating budget begins with the

pro-forma budget.

sales budget.

overhead budget.

cash budget.