The break even point in composite units is 5000 units.
Break even point
The Break-even point is calculated by dividing the fixed cost by the contribution margin per unit.
For this sales mix, the contribution margin per unit is the aggregate of each contribution margin. Contribution margin is calculated by subtracting variable cost from the selling price
Contribution margin for A is $20- $12 = $8 x 3 units
Contribution margin for B is $ 30 - $18 = $12 x 2 units
Contribution margin for C is $40 -$24= $16 x 1 unit
Total contribution margin per unit will be
(8 x 3) x (12 x 2 ) x( $16 x 1)= $64
Break-even point = $320,000 /64
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<h2><em><u>Question:</u></em></h2>
<em>→</em><em>Marketers segment markets to achieve which of the following objectives?</em>
<h2><u><em>Choices</em><em>:</em></u></h2>
<em>a. To create an offer that best fits the desires of the groups that exist in the </em><em>market.</em>
<em>b. To identify the most appropriate media for advertising,</em>
<em>C. To better understand their target segments.</em>
<h2><em><u>Answer:</u></em></h2>
- <em>a. To create an offer that best fits the desires of the groups that exist in the </em><em>market.</em>
<h2><em><u>Explanation:</u></em></h2>
<em>→</em><em>marketing efficiency by directing effort specifically toward the designated segment in a manner consistent with that segment's characteristics.</em>
<em>#</em><em>B</em><em>r</em><em>a</em><em>i</em><em>n</em><em>l</em><em>i</em><em>e</em><em>s</em><em>t</em><em>B</em><em>u</em><em>n</em><em>c</em><em>h</em>
Answer:
Option B
Explanation:
The opportunity cost refers to the situation when an option is selected from alternatives and is the "cost" borne by not having the gain associated with the best value choice.
Simply put, the cost of opportunity is the gain not earned because the next best option is not chosen. Opportunity costs are an important economic notion and are defined as conveying "the fundamental engagement between shortages and selection." The notion of cost of opportunity plays an important role in efforts to make productive use of limited resources.
Answer: FALSE
Explanation: The Western nations like the United States of America and other developed countries of the world has constantly criticize Human rights violations in China and other countries of the world.
Economic progress does not lead to totalitarian Government or regimes, many counties in Europe and the United States of America have made economic progress and are economic powers of the world but they have not adopted the totalitarian System.
Answer:
The correct answer is B
Explanation:
The gross profit is computed as:
Gross Profit (GP) = Selling price - Expense
where
Selling price amounts to $10.00
Expenses involve DM (Direct Material), DL (Direct Labor) and Overhead
So,
DM amounts to $1.70
DL amounts to $3.70
And
Overhead = 22 % of direct labor
= 22% × $3.70
= $0.814
Putting the values above:
GP = $10.00 - ($1.70 + $3.70 + $0.814)
GP = $10.00 - $6.214
GP = $3.786 or $3.79
