b.)

If the contribution margin ratio is 60%, target operating income is $50,000, and the sales revenue needed to achieve the target operating income is $800,000, what are total fixed expenses? O A. $30,000 O B. $530,000 OC. $480,000 OD. $430,000 Hyper Color Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit Variable manufacturing costs per unit Variable selling and administrative expenses per unit Fixed manufacturing overhead (in total) Fixed selling and administrative expenses (in total) Units produced during the year Units sold during year $130 $61 $10 $35,000 $8,000 1,700 1,400 Using absorption costing, what is gross profit for last month? (Round any intermediary calculations to the nearest whole dollar.) O A. $67,200 O B. $2,265,200 OC. $182,000 OD. $296,800