Zeke Company sells 25,800 units at $15 per unit. Variable costs are $7 per unit, and fixed costs are $34,500. The contribution margin ratio and the unit contribution margin, respectively, are

a.1% and $15 per unit

b.53% and $15 per unit

c.53% and $8 per unit

d.1% and $7 per unit

Carter Co. sells two products: Arks and Bins. Last year, Carter sold 14,000 units of Arks and 56,000 units of Bins. Related data are as follows:

Product	Unit Selling Price	Unit Variable Cost	Unit Contribution Margin
Arks	$120	$80	$40
Bins	80	60	20

Assuming that last year's fixed costs totaled $960,000, Carter Co.'s break-even point in units was

a.28,000 units

b.40,000 units

c.35,000 units

d.12,000 units

Flying Cloud Co. has the following operating data for its manufacturing operations:

Unit selling price	$220
Unit variable cost	$118
Total fixed costs	$816,000

The company has decided to increase the wages of hourly workers which will increase the unit variable cost by 10%. Increases in the salaries of factory supervisors and property taxes for the factory will increase fixed costs by 4%. If sales prices are held constant, the next break-even point for Flying Cloud Co. will be

a.increased by 1,408 units

b.decreased by 1,408 units

c.increased by 1,127 units

d.increased by 1,690 units