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Perez Company incurs annual fixed costs of $90,475. Variable costs for Perez's product are $27.60 per unit, and the sales price is $40.00 per unit. Perez desires to earn an annual profit of $56,000. Required Use the per unit contribution margin approach to determine the sales volume in units and dollars required to earn the desired profit. (Do not round intermediate calculations. Round your final answers to the nearest whole number.) Sales in dollars Sales volume in unitsBeasley Services Company (BSC) has 50 employees, 28 of whom are assigned to Division A and 22 to Division B. BSC incurred $450,000 of fringe benefits cost during 2018. Required Determine the amount of the fringe benefits cost to be allocated to Division A and to Division B. Division Allocated Cost A BWilley Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following: Factory manager's salary $210, 000 Factory utility cost 70,000 Factory supplies 20,000 Total overhead costs $300, 000 Willey uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows: Cups 300 Hours Tablecloths 750 Bottles 950 Total machine hours 2,000 Required a. Allocate the budgeted overhead costs to the products. Product Allocation Rate Weight of Base = Allocated Cost Cups X Tablecloths X Bottles TotalFinch Corporation sells products for $45 each that have variable costs of $12 per unit. Finch's annual fixed cost is $119,100. Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Breakeven point in units Break-even point in dollars Zachary Company makes a product that sells for $34 per unit. The company pays $19 per unit for the variable costs of the product and incurs annual fixed costs of $141,000. Zachary expects to sell 21,600 units of product. Required Determine Zachary's margin of safety expressed as a percentage. {Round your answer to 2 decimal places (Le. .2345 should be entered as 23.451.)