In 2016, Sheffield Corp. sold 3000 units at $500 each. Variable expenses were $300 per unit, and fixed expenses were $270000. The same selling price, variable expenses, and fixed expenses are expected for 2017. What is Sheffields break-even point in units for 2017?

1350.

675.

540.

900.

2.

Sheffield Corp. can produce and sell only one of the following two products:

	Oven	Contribution
	Hours Required	Margin Per Unit
Muffins	0.2	$4
Coffee Cakes	0.3	$5

The company has oven capacity of 750 hours. How much will contribution margin be if it produces only the most profitable product?

$12500.

$18750.

$15000.

$10000.

3. Sunland Company has a weighted-average unit contribution margin of $30 for its two products, Standard and Supreme. Expected sales for Sunland are 40000 Standard and 60000 Supreme. Fixed expenses are $2400000. How many Standards would Sunland sell at the break-even point?

40000.

32000.

80000.

48000.