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Question 1 (1 point) Thomas Train has collected the following information over the last six months.

Question 1 (1 point)

Thomas Train has collected the following information over the last six months.

Month

Units produced

Total costs

March

10,000

$25,600

April

12,000

26,200

May

18,200

29,200

June

13,000

26,450

July

12,000

26,000

August

15,000

26,500

Using the high-low method, what is the variable cost per unit?

Question 2 (1 point)

Rooter’s Cleaning Services provided data concerning the costs incurred to clean hotel rooms for which hotel customers pay $150 per night. Data for the past 7 months are as follows:

January

February

March

April

May

June

July

Number of rooms cleaned

250

160

200

150

300

170

260

Cleaning cost

$6,450

$4,060

$5,100

$4,100

$6,640

$4,200

$6,530

How much are estimated monthly variable costs using the high-low method?

Your Answer:

Question 4 (1 point)

Winny’s Office Furniture has a contribution margin ratio of 16%. If fixed costs are $191,300, how many dollars of revenue must the company generate in order to reach the break-even point?

Your Answer:

Question 5 (1 point)

Tim Taylor has written a self improvement book that has the following cost characteristics:

Selling Price

$16.00 per book

Variable cost per unit:

Production

$4.00

Selling & administrative

2.00

Fixed costs:

Production

$97,400 per year

Selling & administrative

21,300 per year

How many units must be sold to break-even?

Your Answer:

Question 7 (1 point)

Assume Sparkle Co. expects to sell 150 units next month. The unit sales price is $90, unit variable cost is $35, and the fixed costs per month are $5,000. The margin of safety is:

 
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