Assume Total Fixed Costs of $160,000,variable Costs Per Unit of $6

question 32

Multiple Choice

Assume total fixed costs of $160,000,variable costs per unit of $6, and contribution margin per unit of $4. How many units must be sold to meet a target operating income of $50,000?

• A) 5,000
• B) 25,000
• C) 40,000
• D) 52,500

Appreciate the necessity of management support for successful training implementation.

Know the features and benefits of using learning management systems for training.

Understand the concept of mean and how it is calculated for a dataset.

Understand the concept of standard deviation and its calculation for both population and sample data.

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Definitions:

Market Segment

A portion of a larger market that is categorized based on shared characteristics, needs, or preferences of its members.

Corporate Level

Pertains to the strategic scope of an organization as a whole, encompassing all its divisions and products, and focusing on overall direction and goals.

Product Modification

A strategy where a company makes minor changes or improvements to a product to increase its appeal or to reach a different market segment.

Category Development Index

Category Development Index (CDI) measures the sales performance of a category within a specific market relative to the average market performance.