Steven Company has fixed costs of $289,518. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

Product	Selling Price per Unit	Variable Cost per Unit	Contribution Margin per Unit
X	$848	$318	$530
Y	645	345	300

The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number. units of X units of Y

If a business had sales of $4,303,000 and a margin of safety of 20%, the break-even point was

a.$7,745,400

b.$5,163,600

c.$3,442,400

d.$860,600

If sales are $813,000, variable costs are 66% of sales, and operating income is $229,000, what is the contribution margin ratio?

a.38%

b.34%

c.62%

d.66%

Bluegill Company sells 15,800 units at $260 per unit. Fixed costs are $205,400, and operating income is $2,259,400. Determine the following:

a. Variable cost per unit	$
b. Unit contribution margin	$	per unit
c. Contribution margin ratio		%