Gladstorm Enterprises sells a product for $52 per unit. The variable cost is $38 per unit, while fixed costs are $10,150.

Determine the break-even point in sales units. Round answer to the nearest whole number. units

Determine the break-even point in sales units if the selling price was increased to $63 per unit. Round answer to the nearest whole number. units

The manufacturing cost of Mocha Industries for three months of the year are provided below:

	Total Cost	Production
April	$63,100	1,100 Units
May	80,740	1,800
June	100,900	2,600

Using the high-low method, determine the (a) variable cost per unit, and (b) the total fixed costs. Round your answers to two decimal places.

a. Variable cost per unit	$	per unit
b. Total fixed costs	$

Given the following information:

Variable cost per unit	=	$5.00
July fixed cost per unit	=	$7.00
Units sold and produced in July	=	28,000

What is total estimated cost for August if 30,000 units are projected to be produced and sold? $

Safari Co. sells two products, Orks and Zins. Last year, Safari sold 21,000 units of Orks and 14,000 units of Zins. Related data are:

Product	Unit Selling Price	Unit Variable Cost	Unit Contribution Margin
Orks	$120	$80	$40
Zins	80	60	20

Calculate the following:

a. Safari Co.'s sales mix

Orks:	%
Zins:	%

b. Safari Co.'s unit selling price of E?	$
c. Safari Co.'s unit contribution margin of E?	$
d. Safari Co.'s break-even point assuming that last year's fixed costs were $160,000		units

Copper Hill Inc. manufactures laser printers within a relevant range of production of 70,000 to 100,000 printers per year. The following partially completed manufacturing cost schedule has been prepared:

Complete the following cost schedule: Round your answers to two decimal places.

	Number of Printers Produced
	70,000	90,000	100,000
Total costs:
Total variable costs	$350,000	$	$
Total fixed costs	630,000	$	$
Total costs	$980,000	$	$
Cost per unit:
Variable cost per unit	$	$	$
Fixed cost per unit	$	$	$
Total cost per unit	$	$	$

Global Publishers has collected the following data for recent months:

Month	Issues published	Total cost
March	20,500	$21,190
April	21,800	22,464
May	17,750	18,495
June	21,200	21,876

Required:

a. Using the high-low method, find variable cost per unit, total fixed costs, and complete the formula to calculate the total cost. Round the variable cost to two decimal places.

Variable cost per unit		per unit
Total fixed costs	$

Total cost

=

$

+

($

x

number of issues published)

b. What is the estimated cost for a month in which 19,000 issues are published? $

Blane Company has the following data:

Total sales	$800,000
Total variable costs	$300,000
Fixed costs	$200,000
Units sold	50,000	units

What will operating income be if units sold double to 100,000 units? $