The Following Data Have Been Provided by a Retailer That

question 90

Multiple Choice

The following data have been provided by a retailer that sells a single product:
$\begin{array}{|l|r|r|}\hline & \text { This Year } & \text { Last Year } \\\hline \text { Units Sold } & 200,000 & 150,000 \\\hline \text { Sales Revenue } & \$ 1,000,000 & \$ 1750,000 \\\hline \text { Less: Cost of Goods Sold } & \underline{700,000} & \underline{\mathbf{5 2 5 , 0 0 0}} \\\hline \text { Gross Margin } & 300,000 & 225,000 \\\hline \text { Less: Operating Expenses } & \underline{222,000} & \underline{\mathbf{2 1 0 , 0 0 0}} \\\hline \text { Operating Income } & \underline{\$ 78,000} & \underline{\$ 15,000} \\\hline\end{array}$


-What is the best estimate of the company's variable operating expenses per unit?

• A) $0.24 per unit.
• B) $0.71 per unit.
• C) $0.90 per unit.
• D) $4.17 per unit.

---

Definitions:

Lamellae

Thin layers or plates found in bones, structured to provide strength and stability.

Lacunae

Small cavities in bone or cartilage tissue housing osteocytes or chondrocytes, cells essential for bone maintenance and cartilage elasticity.

Canaliculi

Microscopic canals in bones that allow for the exchange of nutrients and wastes between blood vessels and osteocytes.

Periosteum

A dense layer of vascular connective tissue enveloping the bones except at the surfaces of the joints, crucial for bone growth and healing.