The decision to sell units or process units further is made:

		a. When the units are started in production
		b. at the split off point
		c. At the point of intersection
		d. at anytime
		e. none of the above

Xeller Company makes electronic keyboards. The practice model price is $220 and variable expenses are $190. The deluxe model price is $340 and variable expenses are $250. The professional model price is $1,200 and variable expense per unit is $800. Total fixed expenses are $187,000. Generally, Xeller sells 6 practice models and 3 deluxe models for every professional model sold.

What is the number of professional models sold at breakeven?

		A. $187,000 divided by ($1,200 minus $800)
		b. $187,000 divided by ($1,200 plus $800)
		c. $187,000 divided by ($220 plus $340 plus $1200)
		d. $187,000 divided by ($1,200 minus $220 minus $340)
		e. none of the above

The Marketing and Administrative budget provides:

		a. detailed budget for all the period costs
		b. detailed budget for all the product costs
		c. detailed budget for all period and all product costs
		d. completed after the budgeted income statement is completed
		e. none of the above