If fixed costs are $1,314,000, the unit selling price is $226, and the unit variable costs are $104, what is the amount of sales in units (rounded to a whole number) required to realize an operating income of $212,000? a. 5,814 units Ob. 2,038 units c. 12,508 units Od. 12,635 units If fixed costs are $882,000 and variable costs are 68% of sales, what is the break-even point in sales dollars? a. $2,756,250 b. $3,638,250 c. $1,481,760 d. $599,760 If sales are $821,000, variable costs are 71% of sales, and operating income is $224,000, what is the contribution margin ratio? a. 67% b. 33% C. 29% d. 71% Given the following cost data, what type of cost is shown? Number of Units Cost per Unit $6,000 1 3,000 2 2,000 3 1,500 4 a. variable cost b. mixed cost c. fixed cost d. period cost