Dorian Company produces and sells a single product. The product sells for $60 per unit and has a contribution margin ratio of 40%. The company's monthly fixed expenses are $28,800. 5. The variable expense per unit is: A. $31.20 B. $24.00 C. $36.00 D. $28.80 6. The break-even point in sales dollars is: A. $48,000 B. $72,000 C. $28,800 D. SO 7. If the selling price is reduced by 5%, variable expenses reduced by $1.00, and fixed expenses increased to a total of $38,400, how many units would need to be sold to earn a net operating income of $21,000? A. 1,000 B. 2,700 C. 1,700 D. 2,950 Halloween Company produces a game that sells for $17 per game. Variable expenses are 59 per game and fixed expenses total $172,000 annually. 8. The break-even point is closest to: A. 19,111 units B. 10,118 units C. 21.500 units D. 24,000 units