Southampton Electronics Manufactures a Range of Portable Heaters -
Net Operating Income at Sales of 12,000 Units Is

question 71

Multiple Choice

Southampton Electronics manufactures a range of portable heaters. Most of the output is exported. $\begin{array}{lrr} \text { Sales. } & \text { 12,000 units } \\ \text { Selling price. } & \text { £25 per unit} \\ \text { Contribution margin ratio. } &40\%\\ \text { Margin of safety percentage. } &30\%\\\end{array}$

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Net operating income at sales of 12,000 units is:

• A)£ 0
• B)£36,000
• C)£120,000
• D)£300,000

Identify various types of igneous rocks based on their characteristics.

Analyze the evidence for volcanic activities and their effects on the landscape.

Understand the characteristics and formation processes of pyroclastic flows.

Distinguish between low and high-viscosity lava eruptions and their resulting rock formations.

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Definitions:

Accumulated Depletion

This refers to the total amount of natural resources that have been used up or extracted over time, such as minerals or oil, reflected in financial accounts.

Mineral Deposit

A naturally occurring concentration of minerals that can be extracted economically.

Trade-in

An asset given as part-payment for the purchase of a new asset, usually in the context of vehicles.

Commercial Substance

A situation where the future cash flows of an entity change as a result of a transaction, indicating the transaction has economic significance.