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Xander Studios holds a sculpting class for which it charges students $250. The costs consist of the following: $100 50 Variable costs per student: Sculpting supplies Enrollment costs Fixed costs for the course: Instructor's salary Rental cost of the classroom $1,000 500 The break-even number of students is a. 12 b. 11 Oc. 2 d. 20 Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to determine Bounty's variable utilities cost per machine hour. Round your answer to the nearest cent. Cost Machine Hours March $3,086 15,280 April 2,664 9,582 May 2,819 12,332 June 3,507 18,424 a. $0.48 b. $0.10 c. $1.05 d. $0.44 Kaiser Air is considering a new flight between Atlanta and Tampa. The average fare per seat is $400. The fixed costs for the flight, which include crew salaries, operating costs, and aircraft depreciation, total $32,000. Variable costs per passenger total $75. The break-even number of passengers per flight is a. 98 b. 5 c. 427 d. 80 If fixed costs are $1,426,000, the unit selling price is $237, and the unit variable costs are $102, the amount of sales (units) required to realize an operating income of $181,000 is a. 11,904 units b. 13,980 units c. 6,017 units d. 1,775 units Spice Inc.'s unit selling price is $47, the unit variable costs are $40, fixed costs are $113,000, and current sales are 10,700 units. How much will operating income change if sales increase by 5,100 units? a. $74,900 increase b. $74,900 decrease c. $110,600 increase d. $35,700 increase