If Fixed Costs Are $500,000 and the Unit Contribution Margin

question 212

Multiple Choice

If fixed costs are $500,000 and the unit contribution margin is $20, what is the break-even point in units if fixed costs are reduced by $80,000?

• A) 25,000
• B) 29,000
• C) 4,000
• D) 21,000

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Definitions:

Spankings

A form of punishment involving the striking of the buttocks, typically with the open hand, as a disciplinary measure.

Time-outs

A behavioral modification technique used to discipline children, involving a brief period of isolation or removal from a situation following undesirable behavior.

Permissive Parenting

An approach to child rearing that is characterized by high nurturance and communication but little discipline, guidance, or control.

Emotional Regulation

The method through which people affect their own feelings, the timing of these feelings, and the manner in which they perceive and convey these emotions.