A.)

SBD Phone Company sells its waterproof phone case for $85 per unit. Fixed costs total $117,300, and variable costs are $34 per unit.

B.)

SBD Phone Company sells its waterproof phone case for $102 per unit. Fixed costs total $192,000, and variable costs are $36 per unit.

C.)

SBD Phone Company sells its waterproof phone case for $116 per unit. Fixed costs total $182,000, and variable costs are $44 per unit. Compute the units of product that must be sold to earn pretax income of $214,000.

D.)

Zhao Co. has fixed costs of $416,000. Its single product sells for $185 per unit, and variable costs are $121 per unit. Determine the break-even point in units.

E.)

Zhao Co. has fixed costs of $403,200. Its single product sells for $183 per unit, and variable costs are $120 per unit. The company expects sales of 10,000 units. Prepare a contribution margin income statement for the year ended December 31, 2019.

F.)

A jeans maker is designing a new line of jeans called Slims. The jeans will sell for $370 per pair and cost $262.70 per pair in variable costs to make. (Round your answers to 2 decimal places.)

G.)

Blanchard Company manufactures a single product that sells for $225 per unit and whose total variable costs are $180 per unit. The companys annual fixed costs are $643,500.

H.)

Blanchard Company manufactures a single product that sells for $140 per unit and whose total variable costs are $112 per unit. The companys annual fixed costs are $400,400. (1) Prepare a contribution margin income statement for Blanchard Company showing sales, variable costs, and fixed costs at the break-even point. (2) Assume the companys fixed costs increase by $128,000. What amount of sales (in dollars) is needed to break even?