The information given in the below table pertains to Arnolds Company for last month. 110,000 units are sold for $90 per unit. The fixed expenses are $1,200,000 per month, and the variable expenses per unit include the items given in the below table.

11. What is the unit contribution margin? *

a- $25 per unit

b- $33 per unit

c- $65 per unit

d- $68 per unit

e- None of the above

12. What is the break-even point in dollar sales?

a- $48,000

b- $2,750,000

c- $4,320,000

d- $9,900,000

e- None of the above

13. What is the net operating income for last month?

a- $1,550,000

b- $2,430,000

c- $2,750,000

d- $8,700,000

e- None of the above

14. What is the companys margin of safety in percentage terms?

a- 27.78%

b- 29.17%

c- 43.64%

d- 56.36%

e- None of the above

15. What is the number of units that should be sold to earn a target profit of $2,300,000?

a- 48,000 units

b- 92,000 units

c- 110,000 units

d- 140,000 units

e- None of the above

Item: Direct Materials Direct Labor Variable Manufacturing Overhead Variable Selling and Administrative Expenses Amount $26 per unit $17 per unit $14 per unit $8 per unit