Variable costs as a percentage of sales for Lemon Inc. are 73%, current sales are $647,000, and fixed costs are $190,000. How much will operating income change if sales increase by $37,200? a. $10,044 increase b. $27,156 increase c. $27,156 decrease d. $10,044 decrease If sales are $828,000, variable costs are 80% of sales, and operating income is $209,000, what is the contribution margin ratio? a. 20% b. 80% c. 24% d. 76% Strait Co. manufactures office furniture. During the most productive month of the year, 3,100 desks were manufactured at a total cost of $84,800. In the month of lowest production the company made 1,110 desks at a cost of $63,500. Using the high-low method of cost estimation, total fixed costs are a. $63,500 b. $84,800 c. $51,630 d. $21,300 Zeke Company sells 26,000 units at $17 per unit. Variable costs are $9 per unit, and fixed costs are $34,700. The contribution margin ratio and the unit contribution margin are 47% and $17 per unit 1% and $9 per unit 47% and $8 per unit 1% and $17 per unit If fixed costs are $276,000, the unit selling price is $117, and the unit variable costs are $76, what is the break-even sales (units)? a. 6,732 units b. 1,430 units c. 2,359 units d. 3,632 units If fixed costs are $737,000 and variable costs are 63% of sales, what is the break-even point in sales dollars? a. $2,728,892 b. $1,991,892 c. $1,201,310 Od. $464,310