<u>Solution and Explanation:</u>
  Breakeven point = Fixed cost divide by Contribution margin
Contribution margin = Sales minus Variable cost.
Fixed cost
Particular           Amount
Salaries                  $5000
Utilities                   $1100
Depreciation  	$1200
Maintenance  	$780
Total Fixed cost = $8,080.
Variable cost =Maid services plus Other cost = $7 plus $13 = $20
Contribution = $40 minus $20 = $20.
Breakeven point in number = $8080 divide 20 = 404 rented rooms per month.
Breakeven point in $ = Breakeven point rented rooms × rent cost.
=> 404 rooms multiply $40 = $16,160.
 
        
             
        
        
        
Answer:
Marginal benefits and marginal costs.
Explanation:
 
        
             
        
        
        
Answer:

Explanation:
Assume the <em>cost</em> equation to be:
                 
Where  is the number of units (wooden baseball bats) produced.
 is the number of units (wooden baseball bats) produced.
The <em>average cost per unit of production level</em> is the total cost divided by the number of units produced:
               
You are given that the <em>average cost per unit of a production level of 7,700 bats is $14</em>, then:
              
You are also given that the <em>fixed costs</em> are <em>$22,500</em>, thus A = 22,500. Hence, you can substitute the value of A in the previous equation and find B:
               
Now you can complete the cost equation:
               
                
And to predict the total costs for 8,600 bats you must subsitute x with 8,600 in the previous equation:
              
 
        
             
        
        
        
Answer:
 The correct option is C. 
Cash A/c Dr       $300,000
    To Notes Payable      $300,000
(Being notes payable issued) 
Explanation:
As brick company has sign a $300,000 note which consist 7% interest rate and the duration of note is 9 month on January 1
The question has asked the journal entry on January 1 date. 
So, the journal entry is 
Cash A/c Dr       $300,000
    To Notes Payable      $300,000
(Being notes payable issued) 
The interest part should be ignored because in the question they asked the journal entry of January 1 not in the end of the month. According to the date of asking the journal entry, the amount is to be calculated. Thus, interest should not be considered. 
Hence, the correct option is C. 
Cash A/c Dr       $300,000
    To Notes Payable      $300,000
(Being notes payable issued)