Emerald Printing Company Projected the Following Information for Next Year

question 13

Multiple Choice

Emerald Printing Company projected the following information for next year: $\begin{array} { l } \text {Selling price per unit }&\$60.00\\ \text {Contribution margin per unit }&\$45.00\\ \text {Total fixed costs }&\$150,000\\ \text {Tax rate }&30\%\\\end{array}$

What is the break-even point in dollars?

• A)$415,000
• B)$110,000
• C)$200,000
• D)$320,000

---

Definitions:

Light Receptors

Specialized cells in the eye (rods and cones) that are sensitive to light, allowing for the sensation of vision.

Foveas

The small depression in the retina of the eye where visual acuity is highest, containing a high concentration of cones, responsible for sharp central vision.

Rods

Photoreceptor cells in the retina responsible for vision in low light conditions.

Young-Helmholtz Theory

A theory suggesting that the human eye perceives color through the response rates of three kinds of cones, each sensitive to red, green, or blue wavelengths.