Use the ollow ing to answer questions 31-33 Drake Company's income statement for the most recent year appears below Sales (25,000 units Less Variable espenses $500,000 400,000 100,000 58,000 Contribation margin Less: Pixed espenses Net operating inco ns 42.00 The unit contribution margin is: A) S1700 31. B) 88.00 C) $1.00 D) $4.00 The break-even point in units is: A) 19,750 32. B) 29,23O C) 14,500 D) 15,5s0 33. If the company desires a target income of $15,000, the number of units needed to be sold is A) 18,250 B) 31,000 C) 31,750 D) 22,250 34 Hand inspecting each unit of product for defects is an example of a: A) Unit-level activity B) Product-level activity C) Batch-level activity D) Organization-sustaining activity. 35 Singapore Candy Cane Company is a single product firm with the following cost structure for next year Selling price per unit.. $1.50 Variable expenses per unt$0.90 Total fixed expenses for the year $61,300 What is the company's break-even point next year in sales dollars? A) $190,000 B) $245,200 C) $235,000 D) S153,250