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Set 2 O ABC AVECM .CPA 37. Which of the following types of cost is shown in the cost dela below? Nuor Units $6,000 3,000 2,000 1,500 a mixed cost b. variable cost e fixed cost d. period cost 58. If a business had sales of $4.000.000 anda margin of safety of 25%, the break-even point was a $5,000,000 b. $3,000,000 c. $12,000,000 d. $1,000,000 39. A firm operated at 80% of capacity for the past year, during which fixed costs were $330.000, variable costs were 70% of sales, and sales were $1,000,000. Operating income (loss) was a. $140,000 b. S(30,000) c. $370,000 d. 5670,000 Carter Co. sells two products: Arks and Bins. Last year, Carter sold 14,000 units of Arks and 56,000 units of Bins. Related data are as follows: Unit Selling Unit Variable Unit Contribution Product Price Cost Margin Arks $120 $80 $40 Bins 20 40. Carter Co.'s variable cost of E was a. $140 b. $70 c. 564 d. $60