Assume the following information: Amount Per Unit Sales $ 300,000 $ 40 Variable expenses 112,500 15 Contribution margin 187,500 $ 25 Fixed expenses 36,000 Net operating income $ 151,500 The unit sales to break-even is:

-----

Assume the following:

Sales	$ 100,000
Adjusted cost of goods sold	$ 47,000
Selling and administrative expense	$ 31,100

What is the net operating income?

-----

Assume the following (1) selling price per unit = $30, (2) variable expense per unit = $18, and (3) total fixed expenses = $30,000. Given these three assumptions, the unit sales needed to break-even is:

-----

Assume the following (1) Total sales = $141,000 (2) the contribution margin ratio = 40%, and (3) total fixed expenses = $45,000. Given these three assumptions, the margin of safety is:

-----

Assume the following information:

	Amount	Per Unit
Sales	$ 300,000	$ 40
Variable expenses	112,500	15
Contribution margin	187,500	$ 25
Fixed expenses	34,000
Net operating income	$ 153,500

The unit sales to attain a target profit of $213,000 is:

-----

Assume the following:

Beginning finished goods inventory	$ 10,000
Ending finished goods inventory	$ 8,400
Cost of goods manufactured	$ 52,000

What is the unadjusted cost of goods sold?

-----

Assume the following (1) selling price per unit = $30, (2) variable expense per unit = $18, and (3) total fixed expenses = $36,000. Given these three assumptions, the unit sales needed to achieve a target profit of $10,500 is:

-----

Assume the following information from a schedule of cost of goods manufactured:

Beginning raw materials inventory	$ 5,500
Purchases of raw materials	$ 60,000
Raw materials used in production	$ 52,000

What is the ending raw materials inventory?

-----

Assume the following information from a schedule of cost of goods manufactured:

Total manufacturing costs to account for	$ 230,000
Ending work in process inventory	$ 33,000

What is the cost of goods manufactured?

-----

Assume the following information from a schedule of cost of goods manufactured:

Beginning raw materials inventory	$ 7,000
Purchases of raw materials	$ 60,000
Ending raw materials inventory	$ 6,500

What is the raw materials used in production?