The following information pertains to Alleigh's Mannequins: Manufacturing costs Units manufactured Units sold Beginning inventory $1,500,000 30,000 29,500 units sold for $85 per unit O units 17) What is the average manufacturing cost per unit? A) $50.00 B) $50.65 C) $17.65 D) $85.00 E) $49.30 18) What is the amount of ending finished goods inventory? A) $42,500 B) $24,750 C) $25,000 D) $25,425 E) $42,500 19) What is the amount of gross margin? A) $1,475,000 B) $1,500,000 C) $1,047,250 D) $1,032,500 E) $1,007,425 20) Schuppener Company sells its only product for $18 per unit; variable production costs are $6 per unit, and variable selling and administrative costs are $3 per unit; fixed costs for 10,000 units are $10,000. The contribution margin is A) $12 per unit. B) $9 per unit. C) $11 per unit. D) $8 per unit. E) $18 per unit. 21) Sales total $200,000 when variable costs total $150,000 and fixed costs total $30,000. The break-even point in sales dollars is A) $200,000. B) $120,000. C) $40,000. D) $30,000. E) $180,000. 22) How many units would have to be sold to yield a target operating income of $22,000, assuming variable costs are $15 per unit, total fixed costs are $2,000, and the unit selling price is $20? A) 4,800 units B) 4,400 units C) 4,000 units D) 3,600 units E) 1,600 units