Concord Corporation sells MP3 players for $ 80 each. Variable costs are $ 30 per unit, and fixed costs total $120000. What sales are needed by Concord to break even? $ 90000 $ 192000 $ 144000 $ 181132 A company requires $ 1900000 in sales to meet its net income target. Its contribution margin is 30%, and fixed costs are $ 300000. What is the target net income? O $ 760000 O $570000 $ 270000 $ 390000 The following monthly data are available for Coronado Industries, which produces only one product: Selling price per unit, $ 38: Unit variable expenses, $ 14: Total fixed expenses. $ 42000: Actual sales for the month of June, 3000 units. How much is the margin of safety for the company for June? $ 42000 $47500 $ 84000 $ 1750 In 2019, Sheffield sold 3000 units at $ 500 cach. Variable expenses were $ 250 per unit and fixed expenses were $ 430000. The same selling price is expected for 2020. Sheffield is tentatively planning to invest in equipment that would increase fixed costs by 20%, while decreasing variable costs per unit by 20% What is Sheffield's break-even point in units for 2020? 2580 2064 2150 1720 The one primary difference between variable and absorption costing is that under O variable costing, companies charge the fixed manufacturing overhead as an expense in the current period. variable costing, companies charge the variable manufacturing overhead as an expense in the current period. O absorption costing companies charge the fixed manufacturing overhead as an expense in the current period. absorption costing companies charge the variable manufacturing overhead as an expense in the current period