If a firm's forecasted sales are $256,000 and its break-even sales are $193,000, the margin of safety in dollars is: Multiple Choice $63,000. $24,300. $256,000. $193,000. $449,000. A firm sells two products, Regular and Ultra. For every unit of Regular sold, two units of Ultra are sold. The firm's total fixed costs are $1,762,000. Selling prices and cost information for both products follow. The contribution margin per composite unit is: Product Regular Ultra Unit Sales Price $ 35 38 Variable Cost Per Unit $ 15 9 Multiple Choice $49. o $20. O $78. O $67. O $29. Locus Company has total fixed costs of $122,000. Its product sells for $71 per unit and variable costs amount to $51 per unit. Next year Locus Company wishes to earn a pretax income that equals 25% of fixed costs. How many units must be sold to achieve this target income level? Multiple Choice 5,635. 1,525. 7,625. 6,100. 41,602. Forrester Company is considering buying new equipment that would increase monthly fixed costs from $276,000 to $544,500 and would decrease the current variable costs of $60 by $15 per unit. The selling price of $100 is not expected to change. Forrester's current break-even sales are $690,000 and current break-even units are 6,900. If Forrester purchases this new equipment, the revised contribution margin ratio would be: Multiple Choice 40%. 60%. o 55%. 45%. 15%. Watson Company has monthly fixed costs of $77,000 and a 50% contribution margin ratio. If the company has set a target monthly income of $14,400, what dollar amount of sales must be made to produce the target income? Multiple Choice $91,400 $125,200 $28,800 $154,000 $182,800