Hess, Inc Sells a Product with a Contribution Margin of $12

question 109

Multiple Choice

Hess, Inc. sells a product with a contribution margin of $12 per unit, fixed costs of $74,400, and sales for the current year of $100,000. How much is Hess's break-even point?

• A) 4,600 units
• B) $25,600
• C) 6,200 units
• D) 2,133 units

Grasp the principles of the primacy effect and its influence on impression formation.

Understand the relationship between attitudes, subjective norms, and perceived control in predicting behavior according to the theory of planned behavior.

Distinguish between the concepts of attitude, stereotype, schema, and social norms.

Understand the concept and effectiveness of two-sided messages in persuasion.

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Definitions:

Profit Center

A segment or part of a business directly responsible for its profits and losses.

Toy Department

A specialized retail section dedicated to selling toys and games.

Profit Center

A branch or division of a company that is accounted for on a standalone basis for profit calculation.

Cost Center

A segment of a company that does not directly generate revenue but incurs costs, focusing on controlling expenses and efficiency.