Cost Volume Profit Analysis

1.What is obtained when the fixed costs are divided by the contribution margin per unit?

constant production quantityvariable production quantitybreak-even quantity of unitsoverall units produced

2.Given a contribution margin ratio of 30% and a selling price of $5,000, what is the contribution margin amount for each unit?

3.Given a contribution margin of $13,000 and total variable costs amounting to $7,000, what is the total revenue?

$6,000-$6,000$20,000-$20,000

4.Given a selling price of $5000 and a contribution margin per unit of $1000, what is the contribution margin percentage?

5.Given a revenue of $15,000, variable costs totaling $5,000, and fixed costs amounting to $2,000, what is the operating income?

$4,000$8,000$5,000$3,000

6.Given that the total revenue amounts to $9,000 and the total variable costs are $2,000, what is the contribution margin?

$11,000-$7,000$4,500$7,000

7.Given a contribution margin of $12,000 and total variable costs amounting to $7,000, what is the total revenue?

8.Given a fixed cost of $30,000 and a contribution margin ratio of 40%, what is the breakeven sales revenue?

9.What do you get when you multiply the variable cost per unit by the number of units sold?

10.What is obtained by multiplying the contribution margin per unit by the total units sold?

11.Given that the variable expenses amount to $50,000 and the fixed expenses total $30,000, what is the resulting operating income?

$80,000$160,000$16,000$20,000

12.If each unit contributes $1,200 and 80 units are sold, what is the total contribution margin?

$9,650$96,000$15$9,600

13.What is the total revenue generated if 800 units are sold at a price of $20 each?

$16,000$40,000$25,000$35,700

14.What do you get when you subtract total variable costs from total revenues?

15.Given a fixed cost of $80,000 and a break-even sales volume of 200 units, what is the contribution margin earned per unit?

$400$600$800$1,000

16.Given a contribution margin of $40 per unit and a selling price of $200 per unit, what is the contribution margin percentage?

17.Given a total contribution margin of $15,000 and sales of 500 units, what is the contribution margin earned on each unit?

18.Which financial metric is determined by deducting variable costs from fixed costs?

19.What is the value of operating income at the break-even point?

$3,000$2,000$1,000Zero