A: Boesenhofer Inc. sells a product for $215 per unit. The product's current sales are 42,700 units and its break-even sales are 36,195 units. What is the margin of safety in dollars? $6,596,412 / $9,180,500 / $7,781,925 / $1,398,575

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

	Product I49V			Product Z50U
Sales	$	47,000		$	52,000
Variable expenses	$	13,500		$	28,080

The fixed expenses of the entire company were $39,010. The break-even point for the entire company is closest to? $80,590 / $67,259 / $39,010 / $46,130

C: Boesenhofer Inc. supplied the following data:

Tons of cement produced and sold		260,000
Sales revenue	$	964,000
Variable manufacturing expense	$	229,000
Fixed manufacturing expense	$	304,000
Variable selling and administrative expense	$	108,400
Fixed selling and administrative expense	$	90,000
Net operating income	$	232,600

The company's contribution margin ratio is closest to? 44.7% / 65.0% / 68.5% / 24.1%

D: If the company produces a single product and has the following cost structure:

Number of units produced each year		7,000
Variable costs per unit:
Direct materials	$	51
Direct labor	$	12
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs per year:
Fixed manufacturing overhead	$	441,000
Fixed selling and administrative expense	$	112,000

The absorption costing unit product cost is? $149 per unit / $65 per unit / $63 per unit / $128 per unit

D2: Boesenhofer Inc. produces a single product and has provided the following data concerning its most recent month of operations:

Selling price	$	88
Units in beginning inventory		0
Units produced		5,200
Units sold		4,900
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	12
Direct labor	$	23
Variable manufacturing overhead	$	2
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	161,200
Fixed selling and administrative expense	$	63,700

The total contribution margin for the month under variable costing is: $64,200 / $249,900 / $225,400 / $98,000

E: Boesenhofer Inc. has two divisions: Division A and Division B. Data from the most recent month appear below:

	Total Company		Division A			Division B
Sales	$	591,000	$	222,000		$	369,000
Variable expenses		275,580		113,220			162,360
Contribution margin		315,420		108,780			206,640
Traceable fixed expenses		195,000		66,000			129,000
Segment margin		120,420	$	42,780		$	77,640
Common fixed expenses		65,010
Net operating income	$	55,410

The break-even in sales dollars for Division A is closest to? (Round your intermediate calculations to 2 decimal places.) $134,694 / $184,531 / $487,179 / $267,367