Idol Creations Produces Two Models of Keyboards, Compact and Deluxe

question 106

Multiple Choice

Idol Creations produces two models of keyboards, compact and deluxe. Information regarding the products is summarized for the month of April in the following table: $\begin{array}{lrrr}&\text { Compact }& \text { Deluxe }& \text { Total }\\\text { Number of units }&600&400&1,000\\\text { Sales } & \$ 48,000 & \$ 36,000 & \$ 84,000 \\\text { Variable costs } & 15,000 & 12,000 & 27,000 \\\text { Fixed costs } & 21,000 & 20,000 & 41,000 \\\text { Profit } & \$ 12,000 & \$ 4,000 & \$ 16,000 \\\text { Profit per unit } & \$ 20.00 & \$ 10.00 &\end{array}$ If the company's weighted average contribution margin ratio is 67.86%, and the weighted average contribution margin per unit is $57.00, how much will Idol Creation's total sales be at break-even?

• A) $60,419
• B) $122,281
• C) $68,000
• D) $60,552

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Definitions:

Data

Information that has been translated into a form that is efficient for movement or processing.

Left Outer

Refers to a type of SQL join that returns all rows from the left table and the matched rows from the right table, with nulls where there is no match.

One-to-Many Relationship

A type of database relationship where a record in one table can be associated with one or more records in another table.

Outer Join

A type of SQL join that includes all rows from one or both of the participating tables even if they do not meet the join condition.