Answer the Following Questions Using the Information Below:
Mariposa Corporation

question 174

Multiple Choice

Answer the following questions using the information below:
Mariposa Corporation sells "Bigger", its only product. The following information is available for the current month:
$\begin{array}{lr}\text { Selling price per unit } & \$ 100 \\\text { Standard fixed manufacturing costs per unit } & \$ 50 \\\text { Variable selling and administrative costs per unit } & \$ 8 \\\text { Standard variable manufacturing costs per unit } & \$ 2 \\\text { Fixed selling and administrative costs } & \$ 40,000 \\\text { Units produced } & 10,000 \text { units } \\\text { Units sold } & 9,600 \text { units }\end{array}$
-What is the variable costing breakeven point in units?

• A) 833 units
• B) 5,556 units
• C) 5,838 units
• D) 6,000 units

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Definitions:

External Recruitment

The process of attracting and selecting candidates for employment from outside the organization.

HR Supply Planning

HR Supply Planning is the process of ensuring the organization has the right number of employees, with the right skills, at the right time to fulfill its needs.

Demographic Trends

Patterns and changes in population characteristics over time, such as age, gender distribution, and birth rates.

Succession Planning

The process of identifying and developing new leaders who can replace old leaders when they leave, retire, or pass away, ensuring organizational continuity.