the break-even point in dollars?
a. $1,400,000 b. $1,800,000 c. $2,400,000

d. $800,000 •
Fixed costs are $2,400,000 and the contribution margin per unit is $150. What is the break-even point?
•
Nelson Manufacturing has the following data: Variable costs are 60% of the unit selling price. The contribution margin ratio is 40%. The contribution margin per unit is $500. The fixed costs are $300,000. Which of the following does not express the break-even point?
73. A CVP graph does not include a
74. Boswell company reported the following information for the current year: Sales (50,000 units) $1,000,000, direct materials and direct labor $500,000, other variable costs $50,000, and fixed costs $270,000. What is Boswell’s contribution margin ratio?
a. 68%. b. 45%. c. 32%. d. 55%. 75. Boswell company reported the following information for the current year: Sales (50,000 units) $1,000,000, direct materials and direct labor $500,000, other variable costs $50,000, and fixed costs $270,000. What is Boswell’sbreak-even point in units?
76. Walters Corporation sells radios for $50 per unit. The fixed costs are $420,000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $100,000 and variable costs will be 50% of the selling price. The new break-even point in units is: 77.
Cunningham, Inc. sells MP3 players for $60 each. Variable costs are $40 per unit, and
fixed costs total $90,000. What sales are needed by Cunningham to break even?

78. Cunningham, Inc. sells MP3 players for $60 each. Variable costs are $40 per unit, and fixed costs total $90,000. How many MP3 players must Cunningham sell to earn net income of $210,000?
a. 15,000. b. 5,250. c. 3,750. d. 4,500. 79. Gall Manufacturing sells a product for $50 per unit. The fixed costs are $735,000 and the variable costs are 60% of the selling price. As a result of new automated equipment, it is anticipated that fixed costs will increase by $175,000 and variable costs will be 50% of the selling price. The new break-even point in units is:
80. Pascal, Inc. is planning to sell 800,000 units for $1.50 per unit. The contribution margin ratio is 20%. If Pascal will break even at this level of sales, what are the fixed costs?
81. April Industries sells a product with a contribution margin of $12 per unit, fixed costs of $148,800, and sales for the current year of $200,000. How much is April’s break-even point?

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