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28. Spice Inc.'s variable costs as a percentage of sales are 70%; current sales are S600000, and, fixed costs are $120.000. How much will operating income change if sales increase by $30,000? 29. Zeke Company sells 28,000 units at $26 per unit. Variable costs are $12 per unit, and fixed costs are $75,000. The contribution margin ratio (rounded to the nearest whole percent) and the unit contribution margin are? 30. If fixed costs are $290,000, the unit selling price is $140, and the unit variable costs are $82, what are the break-even sales in units (rounded to the whole number)? 31. If fixed costs are $720,000 and variable costs are 60% of sales, what is the break-even point in sales dollars? 32. If fixed costs are $1,200,000, the unit selling price is $240, and the unit variable costs are $110, what is the amount of sales in units (rounded to a whole number) required to realize an operating income of $200.000? 33. Miller Inc. has fixed costs of $200,000, the unit selling price is $30, and the unit variable costs are $15. What are the old and new break-even sales (units) if the unit selling price increases by $4? 34. True/False question regarding the understanding and definition of variable costs Page 6 1 6 Test #3 Review Ch 19, 20 & 21