Match the definition with the correct term.

- A. B. C. D. E. F. G. H. I. J. K. L.	Organizational unit of a factory responsible for partially manufacturing units.
- A. B. C. D. E. F. G. H. I. J. K. L.	Direct labor + Factory overhead
- A. B. C. D. E. F. G. H. I. J. K. L.	Costing system that requires the use of Equivalent Units of Production to calculate costs per unit.
- A. B. C. D. E. F. G. H. I. J. K. L.	Costing system that tracks costs related to unique production runs.
- A. B. C. D. E. F. G. H. I. J. K. L.	Cost that remains unchanged in total regardless of variations in the volume of production.
- A. B. C. D. E. F. G. H. I. J. K. L.	A cost that has both fixed and variable cost compotents.
- A. B. C. D. E. F. G. H. I. J. K. L.	A company's normal operating levels which excludes extremely high or low volumes of production
- A. B. C. D. E. F. G. H. I. J. K. L.	Future income goals
- A. B. C. D. E. F. G. H. I. J. K. L.	Sales - Variable costs
- A. B. C. D. E. F. G. H. I. J. K. L.	Excess of expected sales over break-even sales
- A. B. C. D. E. F. G. H. I. J. K. L.	Sales level where a company neither earns a profit or loss
- A. B. C. D. E. F. G. H. I. J. K. L.	A cost that changes in proportion to production activity.

A.	Target Income
B.	Relevant range
C.	Production department
D.	Process Costing
E.	Margin of Safety
F.	Break-even point
G.	Job Order Costing
H.	Conversion Costs
I.	Contribution margin
J.	Variable cost
K.	Mixed cost
L.	Fixed Costs

Companies who sell multiple products:

		use a modified CVP analysis using composite units to calculate its break-even point.
		cannot use a CVP analysis to calculate its break-even point.
		calculates its break-even point by combining each product's individual CVP analysis.
		determine its break-even point based on a CVP analysis for its best selling product.

Cyan Company's contribution margin ratio is 40%. Total fixed costs are $112,750. What is Cyan's break-even point in sales dollars?

		$45,100
		$281,875
		$234,712
		$112,750

Determine the contribution margin ratio using the following information:

Unit sales	55,000 units
Unit selling price	$16.75
Unit variable cost	$9.25
Fixed costs	$214,000

		23.2%
		44.8%
		55.2%
		51.7%

The contribution margin ratio:

Cannot be used in conjunction with other analytical tools.

Is the percent of each sales dollar that remains after deducting the total unit variable cost.

Is the percent of each sales dollar that remains after deducting the total unit fixed cost.

Is the percent of each sales dollar that remains to cover the variable and fixed costs.

During its most recent fiscal year, Donatella Enterprises sold 325,000 electric screwdrivers at a price of $18.90 each. Fixed costs amounted to $1,016,000 and pretax income was $1,369,000. What amount should have been reported as variable costs in the company's contribution margin income statement for the year in question?

		$3,757,500
		$5,126,500
		$4,773,500
		$2,385,000