Sales = Variable Expenses + Fixed Expenses + Target Operating

question 324

Essay

Sales = Variable expenses + Fixed expenses + Target operating income
$4.50Q = $3.00Q + $120,000 + $0
$1.50Q = $120,000
Q = $120,000/$1.50 = 80,000 units
2.80,000 units x $4.50 = $360,000
3.Sales = Variable expenses + Fixed expenses + Target operating income
$4.50Q = $3.00Q + $120,000 + $90,000
$1.50Q = $210,000
Q = $210,000/$1.50 = 140,000 units
4.Margin of safety = Sales - Sales at break-even
= $540,000 - $360,000
= $180,000
b)

Understand the distinct characteristics and evolutionary significance of different groups of vertebrates, particularly marsupials, primates, and birds.

Identify and describe adaptations in vertebrates that contribute to thermoregulation, locomotion, and other aspects of their ecology and evolution.

Recognize the role of environmental and geological changes in vertebrate evolution.

Explain the evolutionary relationships and divergences among various groups of vertebrates, including reptiles, birds, and mammals.

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