Minist Corporation sells a single product for $10 per unit. Last year, the company's sales revenue was $250,000 and its net operating income was $42,000. If fixed expenses totaled $83,000 for the year, the break-even point in unit sales was:
 
Solen Corporation's break-even-point in sales is $870,000, and its variable expenses are 75% of sales. If the company lost $37,000 last year, sales must have amounted to:
 
The Clyde Corporation's variable expenses are 35% of sales. Clyde Corporation is contemplating an advertising campaign that will cost $28,000. If sales increase by $85,000, the company's net operating income will increase by:
 
Steeler Corporation is planning to sell 150,000 units for $2.90 per unit and will break even at this level of sales. Fixed expenses will be $93,000. What are the company's variable expenses per unit?
 
Darwin Inc. sells a particular textbook for $38. Variable expenses are $30 per book. At the current volume of 59,000 books sold per year the company is just breaking even. Given these data, the annual fixed expenses associated with the textbook total:
 
Frank Corporation manufactures a single product that has a selling price of $30.00 per unit. Fixed expenses total $66,000 per year, and the company must sell 5,500 units to break even. If the company has a target profit of $16,500, sales in units must be:
 
Kendall Company has sales of 2,375 units at $40 a unit. Variable expenses are 20% of the selling price. If total fixed expenses are $66,000, the degree of operating leverage is:
 
A cement manufacturer has supplied the following data:
 
  Tons of cement produced and sold	310,000  
  Sales revenue	$1,014,000  
  Variable manufacturing expense	$239,000  
  Fixed manufacturing expense	$334,000  
  Variable selling and administrative expense	$186,880  
  Fixed selling and administrative expense	$100,000  
  Net operating income	$154,120  
 
The company's contribution margin ratio is closest to:
 
A manufacturer of tiling grout has supplied the following data:
 
  Kilograms produced and sold	430,000  
  Sales revenue	$1,880,000  
  Variable manufacturing expense	$947,000  
  Fixed manufacturing expense	$240,000  
  Variable selling and administrative expense	$343,000  
  Fixed selling and administrative expense	$206,000  
  Net operating income	$144,000  
 
The company's contribution margin ratio is closest to:
 
Gilpatric Corporation produces and sells two products. In the most recent month, Product Q71M had sales of $36,000 and variable expenses of $9,440. Product V04P had sales of $57,000 and variable expenses of $18,460. The fixed expenses of the entire company were $37,030.
 
The break-even point for the entire company is closest to: (Round your intermediate calculations to 2 decimal places and final answers to the nearest dollar amount.)