If Total Fixed Costs Are $120,000, the Contribution Margin Per

question 268

Multiple Choice

If total fixed costs are $120,000, the contribution margin per unit is $16.00, and targeted operating income is $30,000, how many units must be sold to break even?

• A) 1,920,000
• B) 7,500
• C) 9,375
• D) 480,000

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Definitions:

Social Learning Theory

A theory that suggests individuals learn behaviors, norms, and values by observing and imitating others, especially those in socially influential positions.

Fixed Ratio

A reward system where a response is reinforced only after a specified number of correct responses.

Schedule of Reinforcement

A tactic in behavioral psychology determining how and when the occurrence of a desired behavior will be rewarded or punished.

Self-efficacy

Self-efficacy is the belief in one's own ability to accomplish tasks and overcome challenges, influencing motivation and performance.