A Firm Sells Two Different Products,A and
A Required:
A

question 88

Essay

A firm sells two different products,A and
A. Total fixed costs for this firm are $1,260,000. Additional selling prices and cost information for both products follow:
$\begin{array}{rrr}&\text { Selling } &\text { Variable }\\ \text { Product } &\text { Price per }&\text { Costs per }\\&\text { Unit } &\text { Unit } \\\text { A } & \$ 72 & \$ 40 \\\text { B } & 48 & 28\end{array}$ Required:
a. Calculate the contribution margin per composite unit.
b. Calculate the break-even point in units of each individual product.
c. If pretax income before taxes of $294,000 is desired, how many units of A and B must be sold?
B. For each unit of B, the firm sells two units of

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Definitions:

Self-Efficacy

An individual's belief in their own ability to succeed in specific situations or accomplish a task.

Confident People

Individuals who possess self-assurance and a strong belief in their own abilities and worth.

Self-Reinforcement

A process where individuals reward themselves for reaching a goal or maintaining a standard of behavior.

Attentional Processes

Cognitive tasks involved in focusing mental resources on specific stimuli while ignoring others, critical for tasks involving perception, memory, and decision making.