Which of the following costs are most likely to be classified as variable? Factory rent Manager salaries Insurance Direct materials Straight-line depreciation During March, a firm expects to its total sales to be $160,000, its total variable costs to be $95,000, and its total fixed costs to be $25,000. The contribution margin for March is: $65,000. $90,000. $120,000. $40,000. $25,000. A firm expects to sell 25,000 units of its product at $11 per unit and to incur variable costs per unit of $6. Total fixed costs arc $70,000. The pretax net income is: $55,000. $90,000. $125,000. $150,000. $380,000. Gladstone Co. has expected sales of $326,000 for the upcoming month and its monthly break even sales are $300.000. What is the margin of safety as a percent of sales, rounded to the nearest whole percent? 9% 108% 52% 8% 92 Raven Company has a target of earning $70,000 pre-tax income. The contribution margin ratio is 30%. What amount of dollar sales must be achieved to reach the goal if fixed costs arc $36,000? $23, 333. $36,000. $300,000. $353, 333. $420,000