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For Las Cruces Inc., sales is $2,000,000, fixed expenses are $600,000, and the contribution margin ratio is 36%. What is required sales in dollars to earn a target net income of $400,000? $5,555,556 $1.666,666 O $1,111,111 0 $2,777,778 O $720,000 In 2019, Heisenberg Company sold 3,000 units at $400 each. Variable expenses were $280 per unit, and fixed expenses were $180,000. The same selling price, variable expenses, and fixed expenses are expected for 2020. What is Heisenberg's break-even point in sales dollars for 2020? $600,000 $1,500,000 $1,800,000 O $1,200,000 $1,714,286 Hank Corporation sells two types of computer chips. The sales mix is 30% (Quadra Chip) and 70% (Giga Chip). Quadra Chip has variable costs per unit of $60 and a selling price of $100. Giga Chip has variable costs per unit of $70 and a selling price of $130. Hank's fixed costs are $540,000. How many units of Quadra Chip would be sold at the break- even point? 0 5,000 0 3,522 6,000 O 3,000 7.000 Under absorption costing and variable costing, how are fixed manufacturing costs treated? Absorption: Product Cost AND Variable: Product Cost O Absorption: Product Cost AND Variable: Period Cost Cannot be determined from the information given. O Absorption: Period Cost AND Variable: Period Cost Absorption: Period Cost AND Variable: Product Cost In a sales mix situation, at any level of units sold, net income will be higher if more higher contribution margin units are sold than lower contribution margin units. O more lower contribution margin units are sold than higher contribution margin units. more fixed expenses are incurred. O sales revenue per unit is decreased and variable cost per unit is increased. O weighted average unit contribution margin decreases