Currently, Fixed Costs Are $561,000 and the Unit Contribution Margin

question 76

Multiple Choice

Currently, fixed costs are $561,000 and the unit contribution margin is $10.What would be the break-even point in units if variable cost is decreased by $0.50 per unit?

• A) 59,053 units
• B) 56,100 units
• C) 53,429 units
• D) 60,000 units

---

Definitions:

Ceramic Workers Union

A labor union representing workers in the ceramics industry, focusing on collective bargaining, working conditions, and workers' rights.

Labor Management Reporting and Disclosure Act

U.S. legislation that aims to protect union funds and promote democracy within labor organizations by regulating labor-management relations.

Elections

A formal group decision-making process by which a population chooses an individual or multiple individuals to hold public office.

Good Faith

An honest intention to act without taking an unfair advantage over another party, often applied in negotiations and agreements.