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Its contribution margin is 30%, and fixed costs are $180,000

Its contribution margin is 30%, and fixed costs are $180,000

71) Which of the following does not appear as a separate section on the cash budget? A. Financing B. Cash disbursements C. Cash receipts D. Capital expenditures

72) Beginning cash balance plus total receipts A. is the excess of available cash over disbursements. B. must equal total disbursements.

73) A _____ gives the expected sales under a given set of conditions. A. sales forecast B. sales budget C. sales prediction D. budget forecast

D. equals total available cash

74) At the break-even point of 2,000 units, variable costs are $55,000, and fixed costs are $32,000. How much is the selling price per unit? A. Not enough information B. $. C. $. D. $.

75) How much sales are required to earn a target income of $80,000 if total fixed costs are $100,000 and the contribution margin ratio is 40%? A. $330,000. B. $200,000. C. $300,000. D. $450,000.

76) A company requires $1,020,000 in sales to meet its net income target. What is the target net income? A. $126,000. B. $234,000. C. $306,000. D. $420,000.

77) At the break-even point of 2,500 units, variable costs are $55,000, and fixed costs are $32,000. (suite…)