Madison Corporation sells three products (M, N, and O) in the following mix: 3:1:2. Unit price and cost data are:

	M			N			O
Unit sales price	$	9		$	5		$	7
Unit variable costs		4			3			4

Total fixed costs are $322,000. The selling price per composite unit for the current sales mix (rounded to the nearest cent) is:

Multiple Choice

• $ 7.00.

• $32.00.

• $46.00.

• $21.00.

• $25.00.

  Mason Company manufactures and sells shoelaces for $3.30 per pair. Its variable cost per unit is $2.80. Mason's total fixed costs are $11,800. How many pairs must Mason sell to break even?

  Multiple Choice

• 4,214.

• 3,576.

• 35,758.

• 23,600.

• 42,140.