\begin{tabular}{ll} Chapter 5 & Cost-Volume-Profit Analysis (Varable Costifie) \\ \hline Objective 1 & What is variable costing? \\ Objective 2 & Learn the cost-volume-profit analysis \end{tabular} (16) Hery many sales (S value) have to be made in order for RBC to make mency? Equatiens: Unit sales to break even = Fixcd Expenses. CM per unit Dollar sales so break evea = Fixed Fxpenses. CM ratio Questiens: (17) Suppose RBC's thanagement wants to know bow many bikes must be sold to eara a target profit of 5100,000. If we want to earn certuin pofit as farget: (21) If KBC has an opporminity to sell IS0 bikes to a wholesaler withoot disturting sales to other customers of fixed expcnses, what price would a quote to the Wholesaler if it wants to increase monthly profics by 53,000 ? Coffec Klatch is an espersse stand in a downtewn office building. The average selling price of a cup of coffee is $1.49 and the average variable expense per cup is 50.36. The average fixed expense per month is 51,300 . An average of 2,000 cups are sold each moeth. What is the CM Ratio