The break-even sales in dollars is (round to the nearest dollar): $148, 148 $266, 667 $333, 333 $350,000 Arranging for a shipment of a number of different products to a customer is an example of an activity at which of the following levels? Unit-level activity Batch-level activity Customer-level activity Organization-sustaining activity An example of a discretionary fixed cost is: insurance taxes on real estate management training depreciation of buildings and equipment The degree of operating leverage can be calculated as: contribution margin divided by sales gross margin divided by net income net income divided by sales contribution margin divided by net income An example of a committed fixed cost is: a training program for salespersons executive travel expenses property taxes on the factory building new product research and development Human resource management is an example of an activity at which of the following levels? Unit-level activity Product-level activity Batch-level activity Organization-sustaining activity