If fixed costs are $259,000, the unit selling price is $35, and the unit variable costs are $20, what is the break-even sales (units) if fixed costs are reduced by $36,700?

a.14,820 units

b.22,230 units

c.17,784 units

d.11,856 units

Strait Co. manufactures office furniture. During the most productive month of the year, 3,100 desks were manufactured at a total cost of $83,000. In the month of lowest production the company made 1,120 desks at a cost of $61,800. Using the high-low method of cost estimation, total fixed costs are

a.$21,200

b.$83,000

c.$61,800

d.$49,799

Strait Co. manufactures office furniture. During the most productive month of the year, 3,100 desks were manufactured at a total cost of $83,000. In the month of lowest production the company made 1,120 desks at a cost of $61,800. Using the high-low method of cost estimation, total fixed costs are

a.$21,200

b.$83,000

c.$61,800

d.$49,799

The manufacturing cost of Calico Industries for three months of the year are provided below:

	Total Cost	Production (units)
April	$112,000	278,900
May	89,400	167,900
June	103,100	243,300

Using the high-low method, the variable cost per unit and the total fixed costs are

a.$0.20 per unit and $56,220

b.$2.00 per unit and $5,622

c.$3.60 per unit and $5,622

d.$0.36 per unit and $28,110

If sales are $826,000, variable costs are 75% of sales, and operating income is $240,000, what is the contribution margin ratio?

a.75%

b.25%

c.71%

d.29%

A firm operated at 80% of capacity for the past year, during which fixed costs were $195,000, variable costs were 65% of sales, and sales were $944,000. Operating profit was

a.$613,600

b.$330,400

c.$108,320

d.$135,400

Zeke Company sells 24,300 units at $18 per unit. Variable costs are $7 per unit, and fixed costs are $37,400. The contribution margin ratio and the unit contribution margin are

61% and $11 per unit

2% and $7 per unit

61% and $18 per unit

2% and $18 per unit

If fixed costs are $500,000, the unit selling price is $55, and the unit variable costs are $30, what is the break-even sales (units) if fixed costs are increased by $80,000?

a.23,200 units

b.25,000 units

c.10,545 units

d.19,333 units