Chapter 7 Cost-Volume-Profit Analysis

85) If the selling price per unit is $10 the unit contribution margin is $5 and total fixed expenses are $15 000 what are the breakeven sales in units? A) 75 000 B) 150 000 C) 1 500 D) 3 000 86) If the selling price per unit is $40.00 the variable expense per unit is $30 and total fixed expenses are $200 000 what are the breakeven sales in dollars? A) $5 000 B) $50 000 C) $800 000 D) $114 286 87) A product is sold at $6 per unit the unit contribution margin is $5 and total fixed expenses are $5 000 what are the breakeven sales in units? A) 30 000 B) 1 000 C) 833 D) 25 000 88) A product is sold at $60.00 per unit the variable expense per unit is $30 and total fixed expenses are $200 000 what are the breakeven sales in dollars? A) $3 333 B) $100 000 C) $133 333 D) $400 000 89) Assume the following amounts: Total fixed costs $24 000 Selling price per unit $20 Variable costs per unit $15 If sales revenue per unit increases to $22 and 12 000 units are sold what is the operating income? A) $264 000 B) $60 000 C) $108 000 D) $84 000 90) If the selling price per unit is $42 the unit contribution margin is $15 and total fixed expenses are $570 000 what will the breakeven sales in units be? A) 38 000 B) 8 550 000 C) 21 111 D) 13 571 91) If the selling price per unit is $65 the variable expense per unit is $45 and total fixed expenses are $250 000 what will the breakeven sales in units be? A) 12 500 B) 5 556 C) 2 273 D) 3 846 92) If total fixed costs are $455 000 the contribution margin per unit is $25.00 and targeted operating income is $25 000 how many units must be sold to breakeven? A) 11 375 000 B) 19 200 C) 18 200 D) 625 000 93) Martin Enterprises provides the following information about its single product. Targeted operating income $50 830 Selling price per unit $6.55 Variable cost per unit $4.25 Total fixed cost $94 070 What is the contribution margin per unit? A) $0.35 B) $10.80 C) $2.30 D) $4.25 94) Martin Enterprises provides the following information about its single product. Targeted operating income $50 830 Selling price per unit $6.55 Variable cost per unit $4.25 Total fixed cost $94 070 What is the breakeven point in units? A) 22 100 B) 8 710 C) 40 900 D) 4 706