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In: Accounting

Awanita Enterprises sells computer flash drives for $1.75 per unit. The unit variable cost is $0.07....

Awanita Enterprises sells computer flash drives for $1.75 per unit. The unit variable cost is $0.07. The breakeven point in units is 3,600​, and the expected sales in units are 4,600. What is the margin of safety in​ dollars?

A. $6,300

B. $70

C. $1,680

D. $1750

Colossal Beverages Company sells two​ products, A and B. Mist predicts that it will sell 2,500 units of A and 2,000 units of B during the next period. The unit contribution margins are $4.00 and $5.00 for products A and​ B, respectively. What is the weighted−average unit contribution​ margin? (Round your answer to the nearest​ cent.)

A. $4.56

B. $9.00

C. $4.44

D. $4.50

Emeka Company has provided the following​ information:

Sales price per unit

$42

Variable cost per unit

16

Fixed costs per month

$18,000

Calculate the contribution margin per unit.

a. $58

b. $42

c. $16

d. $26

Tentacle Television Antenna Company provided the following manufacturing costs for the month of June.

Direct labor cost

$132,000

Direct materials cost

84,000

Equipment depreciation

​(straight−​line)

23,000

Factory insurance

11,000

Factory​ manager's salary

11,200

​Janitor's salary

5,000

Packaging costs

19,000

Property taxes

16,000

From the above​ information, calculate​ Tentacle's total fixed costs.

a. 43,200

b. $66,200

c. $61,200

d. $301,200

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