Date Company Makes Calendars -Refer to the Figure

question 98

Multiple Choice

Date Company makes calendars. Information on cost per unit is as follows:
Fixed marketing expense totalled $13,000, and fixed administrative expense totalled $35,000. The price per calendar is $10.
$\begin{array}{lr}\text { Direct materials } & \$ 1.50 \\\text { Direct labour } & 1.20 \\\text { Variable overhead } & 0.90 \\\text { Variable marketing expense } & 0.40\end{array}$
-Refer to the Figure.What is the break-even point in units?

• A)2,167
• B)2,800
• C)5,833
• D)8,000

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Definitions:

Evaluating Performance

The process of assessing the effectiveness and efficiency of employees or processes within an organization, often for the purpose of making informed management decisions.

Specific Behaviors

Distinctive actions or conduct of individuals that are observable and measurable, often used as criteria for performance evaluations or research studies.

Ethical

Pertaining to or dealing with morals or the principles of morality; concerning right and wrong behavior.