9. Hevesy Inc. produces and sells a single product. The selling price of the product is $200.00 per unit and its variable cost is $80.00 per unit. The fixed expense is $300,000 per month. The break-even in monthly unit sales is closest to:

   A. 2,500 B. 1,500 C. 3,750 D. 2,250

10. A $2.00 increase in a product's variable expense per unit accompanied by a $2.00 increase in its selling price per unit will the:

    1. Increase the contribution margin dollars

    2. Decrease the contribution margin dollars

    3. Have not effect on the break-even volume

    4. Have no effect on the contribution margin ratio

11. Speckman Enterprises, Inc., produces and sells a single product whose selling price is $200.00 per unit and whose variable expense is $68.00 per unit. The company's monthly fixed expense is $514,800. Assume the company's target profit is $11,000. The unit sales to attain that target profit is closest to:

    1. 2,629 units

    2. 3,983 units

    3. 4,781 units

    4. 7,732 units

12. A favorable labor rate variance indicates that

    1. Actual hours exceed standard hours

    2. Standard hours exceed actual hours

    3. The actual rate exceeds the standard rate

    4. The standard rate exceeds the actual rate

13. Elliott Corporation makes and sells a single product. Last period the company's labor rate variance was $14,400 unfavorable. During the period, the company worked 36,000 actual direct labor-hours at an actual cost of $338,400. The standard labor rate for the product in dollars per hour is:

    A. $9.00 B. $9.40 C. $8.50 D. $8.10