Using the Contribution Margin Approach,find the Breakeven Point in Units

question 147

Multiple Choice

Using the contribution margin approach,find the breakeven point in units if the selling price per unit is $10,the variable cost per unit is $6,and the fixed costs are $9,000.

• A)643 units
• B)1,500 units
• C)2,250 units
• D)900 units

Understand the process and significance of incorporating mental status examination into psychological reports.

Understand the concept of identity development during adolescence.

Identify the stages and outcomes of Erikson's theory of psychosocial development.

Differentiate between types of identity statuses such as diffusion, foreclosure, moratorium, and achievement.

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Definitions:

Spending Variance

The difference between the actual amount spent on a particular item and the amount that was budgeted for it.

Indirect Materials Cost

This refers to the cost of materials that are necessary for the production process but do not become an integral part of the finished product.

Variable Cost

Costs that fluctuate in direct proportion to changes in the level of activity or production volume, such as raw materials and packaging.

Machine-Hours

A measure of the actual time a machine is operated, used in allocating manufacturing overhead costs to units of production based on usage of machines.