Accounting CVP questions:

please answer it, and explain it to me in a simple way, with the steps of how you did it.

thanks.

At the break-even point of 2,000 units, variable costs are $120,000, and fixed costs are $64,000. How much is the selling price per unit?

a. $92

b. $32

c. $28

d. Not enough information

Fixed costs are $2,400,000 and the contribution margin per unit is $120. What is the break-even point?

a. $2,000,000

b. $20,000,000

c. 2,000 units

d. 20,000 units

Surrie Company produces flash drives for computers, which it sells for $20 each. The variable cost to make each flash drive is $13. During April, 700 drives were sold. Fixed costs for April were $2 per unit for a total of $1,400 for the month. How much is the monthly break-even level of sales in dollars for Surrie Company?

a. $200

b. $4,000

c. $14,000

d. $8,400

Tiny Tots Toys has actual sales of $400,000 and a break-even point of $275,000. How much is its margin of safety ratio?

a. 31.25%

b. 68.75%

c. 145.45%

d. 45.45%