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Fixed costs Total variable costs $8,000 7.700 $5,000 6,050 o60 selling price per unit is $300. What volume, in units, must Grady sell to break even? (c) 80 136 79) Ruben, Inc is a management consulting firm specializing in pension plans. Its billing rate to dlients is $120 per hour, and variable costs average $80 per hour. Fixed costs When sales are $1,000, the contribution margin is $800 and a pre-tax loss of $60 occurs. What is the breakeven point in dolars? (b) $1 Objective: Apply CVP calculations for a single product S24 000 per month. The income tax rate is 20%. " vanable costs ncrease by 10% and management increases its billing rate by 8%, what is the effect on the breakeven port in bilable hors? (et decreases te beam. point eaning Objective: Apply CVP calculations for a single product 80 Ruben, Inc. is a management consulting firm specializing in pension plans. Its billing rate to clients is $120 per hour, and variable costs average $80 per hour. Fixed costs ife $24,000 per month. The income tax rate is 20% lf variable costs increase by 10% and management increases its billing rate by 106, what is the effect on the breakeven point, n bilable hours? (c) It decreases the breakeven Objective: Apply CVP calculations for a single product at even pont