s for $400 per unit and its variable costs per unit are $260. The company's fixed costs are company desires $70,000 pretax income. what is the required dollar sales? $840,000. If the A. $2,400,000deires $70,000 pretax income, what is the required dollar sales? B. $200,000 C. $2.600,000 D. $2.275,000 E. $1.400,000 18. A company's only product sells for S1 50 per unit. Its variable total $75,000. What is its contribution margin per unic? A. $50 B. $250 C. $100 D. $150 E. S25 costs per unit are $100, and its fixed costs 19. A company uses activity-hased costing to determine the costs of its two products: A and B. The budgcted cost and acivity for each of the company's three activity cost pools follow Actvity 900 1000 4000 200700 The activity rate under the activity-based costing method for Activity 3 is A. $4.00 B. $8.39 C. S18.00 D. $20.00 20. Which of the following is true about mixed costs? A. Mixed costs include both tixed and variable components. B. Mixed costs cause problems in cost-volume-profit calculations and so they must be split out between the fixed and variable components C. One way to split out mixed costs (into variable and fixed components) is by using the high-low method. D. All of the above. E. None of the above 21. Overhead costs are more difficult to trace to products because of which of the following reasons? A. Overhead costs are not directly related to production. B. They cannot be physically traced to units of product in the same way that direct materials and direct labor C. Many overhead costs apply to factory wide activities or costs. D. All of the above. E. None of the above