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The following information is available from the accounting records of Eva Corporation: Fixed costs per period are $4,800. Sales volume for the last period was

  1. The following information is available from the accounting records of Eva Corporation: Fixed costs per period are $4,800. Sales volume for the last period was $19,360, and variable costs were $13,552. Capacity per period is a sales volume of $32,000.
    1. Compute
      1. the contribution margin
      2. the contribution rate.
    2. Compute the break-even point
      1. in sales dollars
      2. as a percent of capacity.
    3. For each of the following independent situations, determine the break-even point:
      1. fixed costs are decreased by $600
      2. fixed costs are increased to $5,670 and variable costs are changed to 55% of sales.

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