Camera Products Inc. produces two different products with the following monthly data for July:

	Digital
	Cameras	Tripods	Total
Selling price per unit	$300	$100
Variable cost per unit	$240	$ 60
Expected unit sales	28,000	7,000	35,000
Sales mix	80%	20%	100%
Fixed costs			$700,000

If the sales mix shifts to 85 percent cameras and 15 percent tripods, what happens to the break-even point in units?

Brevard Company makes a single product. The company has monthly fixed costs totaling $250,000 and variable costs of $20 per unit. Each unit of product is sold for $35. Brevard expects to sell 25,000 units each month.

What would be the operating profit if the unit sales price increases 10 percent?

Group of answer choices

$462,500

$212,500

$412,500

$362,500

The following segmented annual income statement is for Action Batteries, Inc.

	Product Lines
	C-Cells	D-Cells	9-Volt	Total
Sales revenue	$50,000	$200,000	$250,000	$500,000
Variable costs	30,000	100,000	170,000	300,000
Contribution margin	$20,000	$100,000	$ 80,000	$200,000
Direct fixed costs	8,000	12,000	18,000	38,000
Allocated fixed costs	?	?	?	45,000
Profit (loss)	$ ?	$ ?	$ ?	$ ?

The following segmented annual income statement is for Action Batteries, Inc.

	Product Lines
	C-Cells	D-Cells	9-Volt	Total
Sales revenue	$50,000	$200,000	$250,000	$500,000
Variable costs	30,000	100,000	170,000	300,000
Contribution margin	$20,000	$100,000	$ 80,000	$200,000
Direct fixed costs	8,000	12,000	18,000	38,000
Allocated fixed costs	?	?	?	45,000
Profit (loss)	$ ?	$ ?	$ ?	$ ?

If allocated fixed costs are based on sales revenue for each product line as a proportion of total sales revenue, what is the total profit or (loss) for all product lines?

Group of answer choices

$117,000

$72,000

$252,000

$500,000

If allocated fixed costs are based on sales revenue for each product line as a proportion of total sales revenue, what is the profit or (loss) for D-Cells?

Group of answer choices

$88,000

$70,000

$43,000

$52,000