If the Contribution-Margin Ratio Is

question 66

Multiple Choice

If the contribution-margin ratio is .30, targeted net income is $64,000, and targeted sales volume in dollars is $400,000, then total fixed costs are

• A) $56,000.
• B) $120,000.
• C) $36,800.
• D) $19,200.

---

Definitions:

Kinesthetic Senses

The ability to sense body position, movement, and dynamics of the muscles and joints, contributing to our sense of proprioception.

Umami

The taste sensation produced by certain amino acids, often described as savory or meaty, recognized as one of the five basic tastes.

Two-Point Threshold

The minimum distance at which two points of contact can be felt as separate sensations, used to measure perceptual acuity or sensitivity.

Semicircular Canals

Part of the inner ear involved in maintaining balance and sensing rotation of the head.