The cost accountant of Fisher Co. wants to prepare a budget for the next year. Products (which are produced and sold) require 240,000 hours of direct labour. For this purpose, the cost accounting has the following data. Company works 16 hours (2 shifts) a day; 6 days a week; and 50 weeks a year. How many workers do you think this company should employ in total for this production level?

50 workers

40 workers

60 workers

none of above

2:) Maxine's budget for the upcoming year revealed the following figures: Sales Revenue: $840,000 Contribution Margin: $504,000 Income: $54,000 If the company's break-even sales total $750,000, Maxine's safety margin would be:

$246,000

$336,000

$696,000

$90,000

$(90,000)