A company desires to sell a sufficient quantity of products to earn a profit of $280000. If the unit sales price is $32, unit variable cost is $12, and total fixed costs are $800000, how many units must be sold to earn net income of $280000?

48750 units

39000 units

54000 units

87000 units

Sheffield Corp. sells 5600 units of Product A annually, and 4400 units of Product B annually. The sales mix for Product A is

Cannot determine from information given.

127%.

56%.

44%.

Swifty Corporation sells two types of computer hard drives. The sales mix is 30% (Q-Drive) and 70% (Q-Drive Plus). Q-Drive has variable costs per unit of $45 and a selling price of $90. Q-Drive Plus has variable costs per unit of $60 and a selling price of $135. The weighted-average unit contribution margin for Swifty is

$45.

$66.

$90.

$54.

Coronado Industries has two divisions; Sporting Goods and Sports Gear. The sales mix is 55% for Sporting Goods and 45% for Sports Gear. Coronado incurs $6730000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. The weighted-average contribution margin ratio is

41%.

30%.

39%.

40%.