The Dean Company has sales of $118,000, and the break-even point in sales dollars of $75,520. Determine the company's margin of safety percentage. Round answer to the nearest whole number. 36 % The Tom Company reports the following data. Sales $259,369 Variable costs 135,269 Fixed costs 51,100 Determine Tom Company's operating leverage. Round your answer to one decimal place. The Atlantic Company sells a product with a break-even point of 4,963 sales units. The variable cost is $101 per unit, and fixed costs are $223,335. Determine the unit sales price. Round answer to nearest whole number. Determine the break-even points in sales units if the company desires a target profit of $94,275. Round answer to the nearest whole number. units Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. January February Cost $26,400 36,000 28,300 30,600 Machine Hours 9,900 17,600 11,900 14,800 March April a. $23,897 b. $44,982 c. $11,246 d. $14,057 Match the following terms with their definitions. Clear All Profit-volume chart Indicates the possible decrease in sales that may occur before operating loss results Cost-volume-profit chart Contribution margin divided by income from operations Sales mix Graphically shows costs, sales, and operating profit or loss at various levels of units sold Operating leverage Plots only the difference between total sales and total costs Margin of safety The relative distribution of sales among products sold by a company Match the following terms with their definitions. Clear All Relevant range Vary in proportion to changes in activity levels Break-even point Remain the same in total dollar amount as the level of activity changes Contribution margin Where a business's revenues exactly equal costs Fixed costs A specific activity range over which the cost changes are of interest Variable costs The excess of sales revenues over variable costs Gladstorm Enterprises sells a product for $53 per unit. The variable cost is $34 per unit, while fixed costs are $25,308. Determine the break-even point in sales units. Round answer to the nearest whole number. units Determine the break-even point in sales units if the selling price was increased to $71 per unit. Round answer to the nearest whole number units Bluegill Company sells 10,500 units at $280 per unit. Fixed costs are $147,000 and income from operations is $1,617,000. Determine the following: Round the contribution margin ratio to two decimal places. a. Variable cost per unit b. Unit contribution margin per unit c. Contribution margin ratio Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty' variable utilities costs per machine hour. Round your answer to the nearest cent. Cost Machine Hours March April $3,057 2,684 2,837 3,834 14,822 9,677 12,119 18,034 May June a. $0.65 b. $0.69 c. $1.38 d. $0.14