Selling price per unit	$30.00
Variable costs per unit:
Direct material	$5.25
Direct manufacturing labour	$2.15
Manufacturing overhead	$1.64
Selling costs	$1.85
Annual fixed costs	$110,000

1. The Geraldo Inc. contribution margin ratio is
   1. 110.2%
   2. 142.5%
   3. 29.8%
   4. 70.2%
   5. 63.7%

2. The Geraldo Inc. break-even point in sales dollars is
   1. $99,819.
   2. $77,193.
   3. $172,685.
   4. $172,684.
   5. $156,695.

3. The Geraldo Inc. break-even point in units is
   1. 5,757 units.
   2. 3,502 units.
   3. 5,756 units.
   4. 6,059 units.
   5. 12,952 units.