40. The difference between total sales in dollars and total variable costs is called: A) the contribution margin. B) operating profit. C) the gross margin. D) net profit.

43. The contribution margin ratio is 25% for Crowne Company and the break-even point in sales is $200,000. If Crowne Company's target operating profit is $60,000, sales would have to be: A)$280,000. B)$440,000. C)$240,000. D)$260,000.

44. Opal Company manufactures a single product that it sells for $90 per unit and has a contribution margin ratio of 35%. The company's fixed costs are $46,800. If Opal desires a monthly target operating profit equal to 15% of sales, sales will have to be (rounded): A) 3,467 units. B) 1,040 units. C) 1,486 units. D) 2,600 units.