Date Company
Date Company Makes Calendars Fixed Marketing Expense Totalled $13,000, and Fixed Administrative Expense Totalled

question 137

Multiple Choice

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

Surrounding Community

The population living in the vicinity of a business or organization, which can be affected by its operations and decisions.

Immersed

Fully engaged or deeply involved in a particular activity or environment.

Visible

Easily seen or noticed; capable of being perceived by the eye or other senses, often used in the context of objects, people, or phenomena.

Corporate Social Responsibility

The commitment of a corporation to contribute positively to society and the environment beyond its financial and legal obligations.