The Cumberland Company provides the following information:
Sales (250,000 units) Manufacturing costs: Variable	$625,000 212,500
Fixed	37,500

Selling and administrative costs:

Variable 100,000

Fixed 25,000

1. Refer to Figure 16- What is the break-even point in units for Cumberland?
   1. 41,668 units
   2. 50,000 units
   3. 125,000 units
   4. 250,000 units

1. Refer to Figure 16- What is the contribution margin ratio for Cumberland?

a. 0.16

b. 0.76

c. 0.50

d. 0.34