If fixed costs are $240,000, the unit selling price is $115, and the unit variable costs are $74, the break-even sales (units) is Oa. 3,243 units Ob. 1,270 units Oc. 2,087 units Od. 5,854 units If sales are $792,000, variable costs are 72% of sales, and operating income is $221,000, what is the contribution margin ratio? Oa. 28% Ob. 72% Oc. 68% Od.32% Spice Inc.'s unit selling price is $49, the unit variable costs are $36, fixed costs are $108,000, and current sales are 9,500 units. How much will operating income change if sales increase by 5,600 units? Oa. $196,300 increase Ob. $72,800 increase Oc. $123,500 increase Od. $123,500 decrease Variable costs as a percentage of sales for Lemon Inc. are 64%, current sales are $502,000, and fixed costs are $176,000. How much will operating income change if sales increase by $37,200? Oa. $13,392 decrease Ob. $13,392 increase Oc. $23,808 decrease Od. $23,808 increase A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (21,000 units): Direct materials $177,700 Direct labor 222,300 Variable factory overhead 263,200 Fixed factory overhead 99,700 $762,900 Operating expenses: Variable operating expenses $126,700 Fixed operating expenses 45,400 172,100 If 1,500 units remain unsold at the end of the month, the amount of inventory that would be reported on the variable costing balance sheet is Oa. $54,493 Ob. $47,370 Oc. $56,421 Od. $66,786