Question 33

What is the per unit contribution margin?
		Per Unit		% of Sales
Sales Price		$120		100%
Variable Expense		70		58%
Contribution Margin		$50		42%

		$50
		$70
		$120

1 points

Question 34

What is the per unit contribution margin?
		Per Unit		% of Sales
Sales Price		$100		100%
Variable Expense		70		70%
Contribution Margin		$30		30%

		$30
		$70
		$100

1 points

Question 35

Calculate the margin of safety percentage give current sales of $500,000, target sales
of $700,000 and break-even sales of $400,000.

		20%
		30%
		25%

1 points

Question 36

What is the net operating income if have decrease in selling price of 10%, increase of 20%
in sales and increase in advertising of $10,000.
		Total	Per Unit
Sales (1,000 Units)		$120,000	$120
Variable Expenses		70,000	70
Contribution Margin		50,000	$50
Fixed Expenses		20,000
Net Operating Income		30,000

		$15,600
		$16,500
		$15,000

1 points

Question 37

By how much would you expect monthly net operating income to increase given increased
sales of $90,000, per unit contribution margin of $40 and CM Ratio of $25%?

		$22,500
		$30,000
		$20,000