91. An income statement using the variable cost format shows the

Net income

Contribution margin

Both A and B

None of the above

94. Sales less variable costs are called the

Breakeven point

Fixed costs point

Contribution margin

None of the above

3. Montson, Inc. produces a product requiring three square feet at $6 per square foot. If the desired ending inventory is $18,000 and the beginning inventory is $36,000, how many units must Montson produce to make direct materials purchases $54,000?

A) 3,000

B) 4,000 Its either B or D

C) 1,000

D) cannot tell from data given