a. Graph 2 b. Graph 3 c. Graph 4 d. Graph 1 17. If the fixed costs are $250,000, the unit selling price is $125, and the unit variable costs are S73, what is the break-even sales (units)? a. 3,425 units b. 2,381 units c. 2,000 units d. 4,808 units 18. If the fixed costs are $750,000 and variable costs are 60% of sales, what is the break-even point in sales dollars? a. $1,250,000 b. $450,000 c. $1,875,000 d. $300,000 19. If the fixed costs are $1,200,000, the unit selling price is $240, and the unit variable costs are $110, what is the amount of sales required to realize an operating income of $200,000? a. 9,231units b. 12,000 units c. 10,769 units d. 5,833 units 20, Harley Company has sales of $500,000, variable costs are 75% of sales, and operating income is $40,000. What is Harley's operating leverage? a. 0.0 b. 1.2 c. 1.3 d. 3.1 SECTION C: PROBLEM QUESTIONS (20 points) 1. The Dawson Company manufactures small lamps and desk lamps. The following shows the activities per product and the total overhead information Setups Inspections Assembly (dlh) Small Lamps Desk Lamps 16,000 12,000 16,000 15,000 Activity Pool Activity Base 30,00 24,000 28,00 $60,000 $120,000 $280,000