Fun Time Amusement Park provides a variety of attractions. Fun Time sells tickets at $50 per person as a one-day entrance fee. Variable costs are $28 per person, and fixed costs are $178,800 per month.

Assume that Fun Time reduces fixed costs from $178,800 per month to $166,500 per month. Compute the new breakeven point in tickets and in sales dollars.

8) Jenna Manufacturers produces flooring material. The monthly fixed costs are $16,000 per month. The sales

price per unit is $95 and variable cost per unit is $35. If Jenna's managers create a CVP graph from volume

levels of zero to 800 units, at what sales level (in units) will the revenue and total cost lines intersect? (Round

your answer up to the nearest whole unit.)

A) 267 units

B) 169 units

C) 458 units

D) 124 units

9) Galose Coffee Company sold 7,000 units in October at a sales price of $45 per unit. The variable cost is $20 per unit. The monthly fixed costs are $8,000. What is the operating income earned in October?

A) $175,000

B) $315,000

C) $167,000

D) $140,000