Singapore Candy Cane Corporation is a single product rm with the following cost structure for next year: Selling price per unit $ 1.20 Variable expenses per unit $ 0.72 Total fixed expenses for the year $ 64,800 What is the company's break-even point next year in sales dollars? Note: Round your intermediate calculations to 2 decimal places. Majid Corporation sells a product for $240 per unit. The product's current sales are 41,300 units and its break-even sales are 36,757 units. What is the margin of safety in dollars? Ingrum Corporation produces and sells two products In the most recent month, Product R38T had sales of $20,000 and variable expenses of $7,400. Product X085 had sales of $39,000 and variable expenses of$6,170. The fixed expenses of the entire company were $41,160. The break-even point for the entire company is closest to: Note: Round your intermediate calculations to 2 decimal places. Duve Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (2,000 units) $ 40,000 Variable expenses 24,000 Contribution margin 16,000 Fixed expenses 11,200 Net operating income $ 4,800 If the selling price increases by $4 per unit and the sales volume decreases by 200 units, the net operating income would be closest to: Data concerning Dorazio Corporation's single product appear below: Percent of Per Unit Sales Selling price $ 160 10% Variable expenses 48 3096 Contribution margin $ 112 7095 Fixed expenses are $87,000 per month. The company is currently selling 1,000 units per month' Management is considering using a new component that would increase the unit variable cost by $28. Since the new component would increase the features ofthe company's product, the marketing manager predicts that monthly sales would increase by 400 units' What should be the overall effect on the company's monthly net operating income of this change? Product Y sells for $15 per unit, and has variable expenses of $9 per unit. Fixed expenses total $300,000 per year. How many units of Product Y must be sold each year to yield an annual prot of $90,000? Rushenberg Corporation's operating leverage is 10.8. If the company's sales volume increases by 14%, its net operating income should increase by about: Sjostrom Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (7,000 units) $ 280,000 Variable expenses 182,000 Contribution margin 98,000 Fixed expenses 84,000 Net operating income $ 14,000 If the variable cost per unit increases by $10, spending on advertising increases by $1,500, and unit sales increase by 15,800 units, the net operating income would be closest to: Dietrick Corporation produces and sells two products. Data concerning those products for the most recent month appear below: Product Product B32L K84B Sales $ 46,000 $ 27,000 Variable expenses $ 13,800 $ 14,670 Fixed expenses for the entire company were $42,550. The break-even point for the entire company is closest to: Note: Round your intermediate calculations to 2 decimal places. The Shirt Works sells a large variety of tee shirts and sweatshirts. Steve Hooper, the owner, is thinking of expanding his sales by hiring high school students, on a commission basis, to sell sweatshirts bearing the name and mascot ofthe local high school. These sweatshirts would have to be ordered from the manufacturer six weeks in advance and could not be returned because ofthe unique printing required. The sweatshirts would cost Hooper $17.00 each with a minimum order of 192 sweatshirts. Any additional sweatshirts would have to be ordered in increments of192. Because Hooper's plan would not require any additional facilities, the only costs associated with the project would be the costs ofthe sweatshirts and the costs of the sales commissions. The selling price of the sweatshirts would be $34.00 each. Hooper would pay the students a commission of $6.00 for each shirt sold. Required: 1. What level of unit sales and dollar sales is needed to attain a target profit of $8,448? 2. Assume that Hooper places an initial order for 192 sweatshirts. What is his break-even point in unit sales and dollar sales? Note: Round your intermediate calculations, round "Break-even point in unit sales" up to the nearest whole unit and round "Break-even point in dollar sales" to the nearest whole dollar. 3. How many sweatshirts would Hooper need to sell to earn a target prot of $9,504? Note: Round final answer up to the nearest whole unit. sweatshirts 1. Unit sales needed to attain the target prot 1. Dollar sales needed to attain the target prot 2. Break-even point in unit sales _ sweatshirts 2. Break-even point in dollar sales 3. Number of sweatshirts sweatshirts Island Novelties, Incorporated, of Palau makes two productsHawaiian Fantasy and Tahitian Joy. Each product's selling price, variable expense per unit, and annual unit sales are as follows: Hawaiian Fantasy Tahitian Joy Selling price per unit $ 20 $ 125 Variable expense per unit $ 13 $ 50 Number of units sold annually 15,000 5.10% Fixed expenses total $325,000 per year. Required: '|. Assuming the sales mix given above: 3. Prepare a contribution format income statement showing both dollar and percent columns for each product and for the company as a whole. b. Compute the company's break-even point in dollar sales. Also, compute its margin of safety in dollars and its margin of safety percentage. 2. The company has developed a new product called Samoan Delight that sells for $45 each and has variable expenses of $27 per unit. Ifthe company can sell 12,500 units of Samoan Delight without incurring any additional xed expenses: a. Prepare a revised contribution format income statement that includes Samoan Delight. Assume sales of the other two products do not change. b. Compute the company's revised breakeven point in dollar sales. Also, compute its revised margin of safety in dollars and margin of safety percentage