At a sales level of 33,000 units, Pony Corp. has sales of $660,000, a variable cost ratio of 80%, and a profit of $25,000. What is the break-even point in units?

Multiple Choice

• 9,600

• 33,000

• 26,750

• 23,400

Irwin Corp. has fixed costs of $14,700 and a contribution margin ratio of 49%. Currently, margin of safety is $39,690. What are Irwin's current sales?

Multiple Choice

• $39,690

• $51,000

• $69,690

• $30,000

Graham Corp. sells two products. Product A sells for $86 per unit, and has unit variable costs of $46. Product B sells for $90 per unit, and has unit variable costs of $51. Currently, Graham sells three units of Product B for every two units of Product A sold. Graham has fixed costs of $657,980. What is Graham's break-even point in units?

Multiple Choice

• 8,350 units of A and 8,350 units of B

• 10,020 units of A and 6,680 units of B

• 16,700 units of A and 16,700 units of B

• 6,680 units of A and 10,020 units of B