The following credit sales are budgeted by Sheffield Corp.: January February March $244000 320000 450000 340000 April The company's past experience indicates that 70% of the accounts receivable are collected in the month of sale, 20% in the month following the sale, and 8% in the second month following the sale. The anticipated cash in now for the month of Aprilis 3353600 $350800 $398520 5128000 Bonita Industries sells radios for $50 per unit. The fixed costs are $385000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $75000 and variable costs will be 50% of the selling price. The new break-even point in units is: 18400 17550 15400 19250 A company has three product lines, one of which reflects the following results: Sales $178000 Variable expenses 97000 Contribution margin 81000 Fixed expenses 130000 Net loss $(49000) If this product line is eliminated, 60% of the fixed expenses can be eliminated and the other 40% will be allocated to other product lines. If management decides to eliminate this product line, the company's net income will decrease by $1000, increase by $49000 decrease by $3000. increase by $3000 Crane Company sells two types of computer hard drives. The sales mix is 30% (Q-Drive) and 70% (Q-Drive Plus). Q-Drive has variable costs per unit of $90 and a selling price of $150. Q-Drive Plus has variable costs per unit of $105 and a selling price of $195. Crane's fixed costs are $759500 How many units of Q-Drive would be sold at the break-even point? 9500 3848 2050 6650