A. Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $460 and has a unit contribution margin of $145; the Adult model sells for $930 and has a unit contribution margin of $490; and the Recreational model sells for $1,240 and has a unit contribution margin of $540. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $6,580,000, calculate the firm's contribution margin ratio per composite unit (rounded to the nearest whole percentage).

B. Barclay Enterprises manufactures and sells three distinct styles of bicycles: the Youth model sells for $500 and has a unit contribution margin of $200; the Adult model sells for $930 and has a unit contribution margin of $372; and the Recreational model sells for $1,400 and has a unit contribution margin of $560. The company's sales mix includes: 5 Youth models; 9 Adult models; and 6 Recreational models. If the firm's annual fixed costs total $5,680,000, calculate the firm's break-even point in total sales dollars.

C. Kent Manufacturing produces a product that sells for $70.00. Fixed costs are $163,200 and variable costs are $28.00 per unit. Kent can buy a new production machine that will increase fixed costs by $8,840 per year, but will decrease variable costs by $5.60 per unit. Compute the revised break-even point in dollars with the purchase of the new machine.

D. Flannigan Company manufactures and sells a single product that sells for $630 per unit; variable costs are $378. Annual fixed costs are $872,000. Current sales volume is $4,380,000. Flannigan Company management targets an annual pre-tax income of $1,305,000. Compute the unit sales to earn the target pre-tax net income.

E. Flannigan Company manufactures and sells a single product that sells for $580 per unit; variable costs are $319. Annual fixed costs are $958,500. Current sales volume is $4,330,000. Compute the current margin of safety in dollars for Flannigan Company.

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F. A manufacturer reports the following information below for its first three years in operation.

	Year 1			Year 2			Year 3
Income under variable costing	$	95,000		$	128,000		$	134,000
Beginning inventory (units)		0			990			595
Ending inventory (units)		990			595			0
Fixed manufacturing overhead per unit	$	12.00		$	12.00		$	12.00

Income for the 3-year period using absorption costing is:

G. Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 610,000 units are expected to be produced taking 0.70 machine hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

Estimated:	Department 1				Department 2
Manufacturing overhead costs	$	3,109,500			$	1,523,000
Direct labor hours		151,000	DLH			251,000	DLH
Machine hours		251,000	MH			176,000	MH

H. Red Raider Company uses a plantwide overhead rate with direct labor hours as the allocation base. Next year, 540,000 units are expected to be produced requiring 0.90 direct-labor hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

Estimated:	Department 1				Department 2
Manufacturing overhead costs	$	2,558,000			$	942,000
Direct labor hours		182,000	DLH			124,000	DLH
Machine hours		31,400	MH			9,400	MH