# 89 assume the following amounts total fixed costs 24 000 selling price per unit 20 v 4308093

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

95) 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

How many units must be sold to earn the targeted operating income?

A) 13,417

B) 63,000

C) 40,900

D) 22,100

96) Washington Bottling Company provides the following information about its single product.

Targeted operating income\$659,930

Selling price per unit\$7.55

Variable cost per unit\$5.55

Total fixed cost\$112,200

What is the contribution margin per unit?

A) \$2.00

B) \$13.10

C) \$0.26

D) \$5.55

97) Washington Bottling Company provides the following information about its single product.

Targeted operating income\$659,930

Selling price per unit\$7.55

Variable cost per unit\$5.55

Total fixed cost\$112,200

What is the breakeven point in units?

A) 329,965

B) 8,565

C) 56,100

D) 50,376

98) Washington Bottling Company provides the following information about its single product.

Targeted operating income\$659,930

Selling price per unit\$7.55

Variable cost per unit\$5.55

Total fixed cost\$112,200

How many units must be sold to earn the targeted operating income?

A) 329,965

B) 56,100

C) 58,941

D) 386,065

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