1. Calculate the missing values. Express dollar values rounded to two decimal places and break-even volumes rounded up to the next integer.

Fixed Cost (FC) per month	Variable Cost (VC) per unit	Selling Price (S) per unit	Break-even Volume (x) per month	Total Variable Cost at Break-even (TVC) per month	Total Revenue (TR) per month at Break-Even
$8,800.00	$25.00	$36.00
$127,000.00	$490.00		1,030
$740.00		$79.00	21
	$30.00	$53.00	433

2. The manager of an e-learning company identified a new course that they could create and sell for $95 per student. The costs for adding this new course to their product offering would be: $2,400 per month to lease additional space, $320 per month for insurance, $5,300 per month for support staff, $3,700 per month for sales staff, and variable costs of $5 per student. They can sell to a maximum of 750 students per month.

a. For the company to break even per month, how many students would have to purchase the course?

b. If they made a profit of $33,550 last month, how many students purchased the course?

3. Bobble Roofing charges a flat rate of $1,500 for insulating roofs of townhouses. Monthly administrative costs of the company are $3,600, cost of supplies is $140 per job, and wages are $290 per job. What was the company's profit or loss in a month during which it insulated 20 roofs?