Use the Following Information for Items
Brad Sherwood Corporation $\text { Per-unit data on the two products is presented blow: }$

question 36

Multiple Choice

Use the following information for items
Brad Sherwood Corporation sells two types of computers; one is designed for audio applications and the other for video applications.Sherwood incurs $300,125 in fixed costs.
$\text { Per-unit data on the two products is presented blow: }$
$\begin{array}{llcc} \underline{\text { Unit data } } &\underline{\text { Audio computer } }&\underline{ \text { Video computer }}\\ \text {Selling price } &\$1,500&\$1,750\\ \text { Variable costs } &\underline{1,100}&\underline{1,200}\\ \text { Contribution margin }& \underline{\$400}&\underline{\$550}\\ \text { Salses mix } &75\%&25\%\\\end{array}$

-The break-even point in units is

• A)267.
• B)632.
• C)686.
• D)800.

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Definitions:

Time-Study Procedure

A method used to determine the time taken for a worker to complete a task, with the goal of increasing efficiency.

Worker's Performance

An evaluation of an employee's work output, efficiency, and effectiveness, often measured against predetermined criteria or standards.

Standard

An established norm or requirement in technical systems, often used to ensure consistency, compatibility, and safety in products and processes.

Labour Standards

Regulations and criteria established to ensure safe and fair working conditions for employees.