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If total fixed costs are $110,250 and the contribution margin ratio is 35%, how much in sales is needed to reach the break-even point? 315,000 units $315,000 $385,875 $38,500 If total fixed costs are $220,000 and the contribution margin per unit is $20, what is the break-even point in sales? $11,000 12,000 units 11,000 units It can't be computed If fixed costs are $66,000 and variable costs are 70% of the selling price, what is the breakeven point in sales? $220,000 $94,286 (rounded) $19,800 $230,000 If a company has a unit sales price of $18, unit variable costs of $12, fixed costs of $18,000 and wants to earn a profit of $24,000, how many units must it sell? 6,000 4,000 7,000 12,000 Which of the following is NOT true at the break-even point? Sales = fixed costs + variable costs Variable costs = Sales - fixed costs Total contribution margin = total fixed costs Variable costs - contribution margin = net profit