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Mia Enterprises Sells a Product for $90 Per Unit

question 193

Essay

Mia Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Determine the (a) break-even point in sales units, and (b) break-even point in sales units if the selling price increased to $100 per unit.

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Definitions:

Shortest Processing Time

A scheduling priority rule where tasks are ordered and selected for execution based on the shortest amount of time they will take to complete.

Dispatch Rule

A guideline or criterion used to prioritize and sequence tasks or jobs, often in a manufacturing or operational context, to optimize performance.

Operations Personnel

Employees involved in the day-to-day running of business operations, focusing on manufacturing, logistics, or service delivery.

Facility Work Flow

The arrangement and coordination of processes, equipment, and personnel within a physical space to optimize operational efficiency.

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