The margin of safety in the Flaherty Company is $30,000. If the company's sales are $120,000 and its variable expenses are $80,000, its fixed expenses must be: A) $8,000 B) $32,000 C) $30,000 D) $16,000 At a sales volume of 30,000 units, Carne Company's total costs are $75,000, of which $45,000 are variable. If Carne Company were to sell 40,000 units, the total expected cost per unit would-be: A) $2.50 B) $%2.25 C) $2.13 D) $1.88 Beachcare Company manufactures and sells two types of beach towels, standard and deluxe. The company expects the following operating results next year for each type of towel: Beachcare expects to have a total of $57,600 in fixed expenses next year. What is the company's break-even point next year in sales dollars? a. $72,000 b. $144,000 c. $192,000 d. $240,000 e. None of the above