Tilker Manufacturing Sells Its Product for $40 Per Unit

question 72

Multiple Choice

Tilker Manufacturing sells its product for $40 per unit. Last year, variable costs per unit were $15, and fixed costs were $400,000. How many units must be sold this year to earn a pre-tax profit of $45,000 if variable costs increase by 10%?

• A)27,813
• B)18,936
• C)17,021
• D)19,778

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Definitions:

Captive Audience Meetings

Gatherings where employees are required to attend, often used by employers to communicate information or influence opinions.

Card Check Recognition

A method of union recognition where an employer acknowledges a union's role as bargaining agent if a majority of employees show support, typically by signing authorization cards.

Efficiency

The ability to accomplish a task or produce an outcome with the least waste of time and resources.

Unionism

The principle or policy of forming, joining, and promoting the interests of labor unions to protect and improve the rights and working conditions of workers.