1. Dion Company manufactures and sells a single product. Price and cost data are as follows:

   Selling price per unit $60

   Variable cost per unit $20

   Variable Costs $200,000

   Fixed Costs $1,000,000

   Calculate break-even point in units

   		a. 16,666 units
   		b. 20,000 units
   		c. 25,000 units
   		d. 50,000 units

2. Dion Company manufactures and sells a single product. Price and cost data are as follows:

Selling price per unit $60

Variable cost per unit $20

Variable Costs $200,000

Fixed Costs $1,000,000

Calculate sales revenues at the break-even point

		a. $999,960
		b. $1,200,000
		c. $1,500,000
		d. $3,000,000