Break-even sales

I need assistance with the following study questions.

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Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:
Number of units produced 2,700
Variable costs per unit:
Direct materials $84
Direct labor $10
Variable manufacturing overhead $7
Variable selling and administrative expense $5
Fixed costs:
Fixed manufacturing overhead $225,000
Fixed selling and administrative expense $156,000

There were no beginning or ending inventories. The unit product cost under variable costing was:

(a) $94
(b) $114
(c) $101
(d) $119

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Blake Corporation, which produces a single product, has provided the following absorption costing income statement for the month of June:

Blake Corporation
Income Statement
For the month ended June 30

Sales (9,700 units) $349,200
Cost of goods sold:
Beginning inventory $ 8,500
Add cost of goods manufactured 101,700
Goods available for sale 110,200
Less ending Inventory 20,100
Cost of goods sold 90,100
Gross margin 259,100
Selling and administrative expenses:
Fixed $ 80,000
Variable 19,400 99,400
Net operating income $ 159,700

During June, the company's variable production costs were $10 per unit and its fixed manufacturing overhead totaled $70,000. A total of 8,000 units were produced during June and the company had 850 units in the beginning inventory. The company uses the LIFO method to value inventories.

The break-even point in units for the month under variable costing would be (rounded):

(a) 6,250 units
(b) 6,402 units
(c) 6,100 units
(d) 7,255 units

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During its first year of operations, Carlos Manufacturing Company incurred the following costs to produce 9,400 units of its product:

Direct materials $6 per unit
Direct labor $3 per unit
Variable manufacturing overhead $12 per unit
Fixed manufacturing overhead $483,630 in total

The company also incurred the following costs in the sale of 6,900 units of product during its first year:

Variable selling and administrative $3 per unit
Fixed selling and administrative $59,000 in total

Assume that direct labor is a variable cost.

If Carlos' absorption costing net operating income for this first year is $117,425, what would its variable costing net operating income be for this first year?

(a) $86,000
(b) $-11,200
(c) $146,250
(d) $104,125

Dearne Company, which has only one product, has provided the following data concerning its most recent month of operations:
Selling price $60

Units in beginning inventory 0
Units produced 6,000
Units sold 4,600
Units in ending inventory 1,400

Variable costs per unit:
Direct materials $21
Direct labor $14
Variable manufacturing overhead $3
Variable selling and administrative $6

Fixed costs:
Fixed manufacturing overhead $41,000
Fixed selling and administrative $74,200

What is the total period cost for the month under the absorption costing approach?

(a) $101,800
(b) $114,300
(c) $100,300
(d) $110,000

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Decaprio Inc. produces and sells a single product. The company has provided its contribution format income statement for June.

If the company sells 9,200 units, its net operating income should be closest to:

(a) $25,900
(b) $36,700
(c) $27,077
(d) $49,900

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The margin of safety in the Flaherty Company is $24,000. If the company's sales are $120,000 and its variable expenses are $80,000, its fixed expenses must be:

(a) $8,000
(b) $32,000
(c) $24,000
(d) $16,000

The following data are available for the Phelps Company for a recent month:

The break-even sales for the month for the company are:

(a) $203,000
(b) $137,500
(c) $148,000
(d) $91,667

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Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $28,000 and variable expenses of $6,440. Product X96N had sales of $22,000 and variable expenses of $7,560. And the fixed expenses of the entire company were $32,710. The break-even point for the entire company is closest to:

(a) $32,710
(b) $46,710
(c) $17,290
(d) $45,431

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Taylor, Inc. produces only two products, Acdom and Belnom. These account for 60% and 40% of the total sales dollars of Taylor, respectively. The unit variable expense as a percentage of the selling price is 60% for Acdom and 85% for Belnom. Total fixed expenses are $150,000. There are no other costs.

Assuming that the total fixed expenses of Taylor increase by 30% and the sales mix remains constant, what amount of sales dollars would be necessary to generate a net operating income of $9,000?

(a) $204,000
(b) $464,000
(c) $659,000
(d) $680,000

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Taylor, Inc. produces only two products, Acdom and Belnom. These account for 60% and 40% of the total sales dollars of Taylor, respectively. The unit variable expense as a percentage of the selling price is 60% for Acdom and 85% for Belnom. Total fixed expenses are $150,000. There are no other costs.

What is Taylor's break-even point in sales dollars?

(a) $214,286
(b) $300,000
(c) $150,000
(d) $500,000

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