Majid Corporation sellsa product for $145 per unit. The product's current sales are 41,300units and its break-even sales are 32,625 units.

What is the margin ofsafety in dollars?

Multiple Choice

• $3,736,965

• $5,988,500

• $4,730,625

• $1,257,875

Mcdale Inc. producesand sells two products. Data concerning those products for the mostrecent month appear below:

	Product I49V			Product Z50U
Sales	$	32,000		$	37,000
Variableexpenses	$	12,000		$	27,330

The fixed expenses ofthe entire company were $39,140. The break-even point for theentire company is closest to:

Multiple Choice

• $78,470

• $91,023

• $39,140

• $46,260

A cement manufacturerhas supplied the following data:

Tons of cementproduced and sold		275,000
Salesrevenue	$	979,000
Variablemanufacturing expense	$	232,000
Fixedmanufacturing expense	$	313,000
Variable sellingand administrative expense	$	110,650
Fixed sellingand administrative expense	$	93,000
Net operatingincome	$	230,350

The company'scontribution margin ratio is closest to:

Multiple Choice

• 44.3%

• 65.0%

• 68.0%

• 23.5%

Mullee Corporationproduces a single product and has the following cost structure:

Number of unitsproduced each year		7,000
Variable costsper unit:
Directmaterials	$	51
Directlabor	$	12
Variablemanufacturing overhead	$	2
Variable sellingand administrative expense	$	5
Fixed costs peryear:
Fixedmanufacturing overhead	$	441,000
Fixed sellingand administrative expense	$	112,000

The absorption costingunit product cost is:

Multiple Choice

• $149 per unit

• $65 per unit

• $63 per unit

• $128 per unit