A$.$ Cost$-$Volume$-$Profit Relationships

Given: Selling price per unit, $$25$; total fixed expenses, $$9,100$; variable expenses per unit, $$18.$ Find break$-$even sales in units.

Given: Sales, $$43,000$; variable expenses, $$30,100$; fixed expenses, $$8,400$; net income, $$4,500.$ Find break$-$even sales in dollars.

Given: Selling price per unit, $$29$; total fixed expenses, $$30,400$; variable expenses per unit, $$13.$ Find total sales in units to achieve a profit of $$8,000,$ assuming no change in selling price.

Given: Sales, $$51,000$; variable expenses, $$18,000$; fixed expenses, $$18,000$; net income, $$15,000.$ Assume no change in selling price; find net income if activity volume increases by $20\%.$

Note: Each scenario is an independent case.

B$.$ Sales Mix

Analysis: The Colorado Catering Company specializes in preparing Mexican dinners that Atheresdifd ships to restaurants in the Denver area. When a diner orders an item, the restaurant heats and serves it$.$ The budget data for $20$X$5$ are as follows:

$\backslash$table$[[,$Product$],[,$Chicken Tacos,Beef Enchiladas$],[$Selling price to restaurants,$$4,$$$5$