111. If fixed costs are $250,000, the unit selling price is $125, and the unit variable costs are $73, what is the break-even sales (units)?
A. 3,425 units
B. 2,381 units
C. 2,000 units
D. 4,808 units
112. If fixed costs are $750,000 and variable costs are 80% of sales, what is the break-even point in sales dollars?
A. $937,500
B. $525,000
C. $3,750,000
D. $1,275,000
113. If fixed costs are $1,400,000, the unit selling price is $240, and the unit variable costs are $110, what is the amount of sales required to realize an operating income of $200,000?
A. 10,769 units
B. 12,000 units
C. 12,308 units
D. 1,538 units
114. If fixed costs are $300,000, the unit selling price is $31, and the unit variable costs are $22, what is the break-even sales (units) if fixed costs are reduced by $30,000?
A. 30,000 units
B. 8,710 units
C. 12,273 units
D. 20,000 units
115. If fixed costs are $500,000, the unit selling price is $55, and the unit variable costs are $30, what is the break-even sales (units) if fixed costs are increased by $80,000?
A. 10,545 units
B. 19,333 units
C. 23,200 units
D. 25,000 units
116. If fixed costs are $350,000, the unit selling price is $29, and the unit variable costs are $20, what is the break-even sales (units) if the variable costs are decreased by $4?
A. 26,924 units
B. 12,069 units
C. 21,875 units
D. 38,889 units
117. If fixed costs are $450,000, the unit selling price is $75, and the unit variable costs are $50, what are the old and new break-even sales (units) if the unit selling price increases by $10?
A. 6,000 units and 5,294 units
B. 18,000 units and 6,000 units
C. 18,000 units and 12,858 units
D. 9,000 units and 15,000 units
118. Zorino Corporation sells product W for $125 per unit, the variable cost per unit is $90, the fixed costs are $450,000, and Zorino is in the 30% corporate tax bracket. What are the sales (dollars) required to earn a net income (after tax) of $25,000?
A. $1,249,020
B. $674,625
C. $1,734,693
D. $1,904,750
119. Bear Corporation sells product G for $150 per unit, the variable cost per unit is $105, the fixed costs are $720,000, and Bear is in the 25% corporate tax bracket. What are the sales (dollars) required to earn a net income (after tax) of $40,000?
A. $2,533,350
B. $2,577,777
C. $2,933,400
D. $2,400,000
120. If fixed costs are $200,000 and the unit contribution margin is $20, what amount of units must be sold in order to have a zero profit?
A. 25,000
B. 20,000
C. 200,000
D. 10,000