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a. C. a. - 17. Collins Co. earned a profit of $2,000 in January. The company has estimated that sales will increase by $13,500 in February. Assume that fixed costs for January were $3,000 (and are not expected to change) and the variable cost ratio is 40%. What is the expected profit for the next month? $10,100 b. Not enough information available $8,100 d. $13,500 18. Segment A had sales revenue of $900,000 and the following costs: direct materials, $252,000; direct labor, $36,000; variable manufacturing overhead, $72,000; and fixed manufacturing overhead, $315,000. If segment A is dropped, 25% of the fixed manufacturing overhead costs would be avoided. Calculate the segment profit. $225,000 b. $461,250 $303,750 d. $540,000 19. Brower Company manufactures and sells one product for $100 per unit. The variable costs per unit are $70, and monthly total fixed costs are $3,750. Last month Brower sold 100 units and expects sales to remain the same for the current month. If fixed costs increase by $750, what is the break-even point for the current month? a. $22,500 b. $15,000 $6,400 d. $12,500 C. C