Q3/ In 2022,Oriolesold1000units at $500each and earned net income of $40000. Unit variable cost was $200and fixed expenses totaled $190000. The same selling price is expected for 2023.Oriole's unit variable cost will rise by10% in 2023 due to increasing material costs so they are tentatively planning to cut fixed costs by $10000. If the company is successful in cutting fixed costs by $10000, how many units mustOriolesell in 2023 to maintain the same income level as 2022?

786

815

1000

710

Q4/Bramble Corp.sells two types of computer hard drives. The sales mix is30% (Q-Drive) and70% (Q-Drive Plus) based upon quantity of units sold. Q-Drive has a unit variable cost of $90and a selling price of $150. Q-Drive Plus has a unit variable cost of $115and a unit selling price of $190.Bramble's fixed costs are $850500. How many units of Q-Drive would be sold at the break-even point?

12064

3619

8445

4253

Q5/Oriole Companyhas two divisions; Sporting Goods and Sports Gear. The sales mix is70% for Sporting Goods and30% for Sports Gear, as determined by total sales dollars.Orioleincurs $11200000in fixed costs. The contribution margin ratio for Sporting Goods is40%, while for Sports Gear it is80%. What will sales revenue be for the Sporting Goods Division at the break-even point?

$8615385

$15076923

$11529412

$6461538

Q6/Concord Corporationcan produce and sell only one of the following two products:

Oven Hours Required Contribution Margin Per Unit

Muffins 0.2 $8

Coffee Cakes 0.4 $12

The company has oven capacity of2750hours. How much will contribution margin be if it produces only the most profitable product?

$165000.

$55000.

$110000.

$82500.

Q7/Bramble Corp.has sales of $1800000, variable costs of $850000, and fixed costs of $900000.Bramble's degree of operating leverage is

1.06.

1.89.

1.12.

19.00.

Q8/Waterway Industrieshas sales of $2500000, variable costs of $900000, and fixed costs of $400000.Waterway's margin of safety ratio is

75%.

25%.

300%.

50%.