“Kosco Corporation Income StatementþAbsorption Costing For the Month Ended March 31, 19×4 Sales (2,400 units) $48,000 Cost of goods sold: Beginning Inventory $ 1,000 Variable Cost of Goods Manufactured 25,000 Goods Available for Sale $26,000 Ending Inventory 2,000 Cost of Goods Sold 24,000 Gross Margin 24,000 Less Operating Expenses: Fixed Administrative Expense $7,200 Variable Selling Expense 9,600 Total Operating Expenses 16,800 Net Income $ 7,200 ÍÍÍÍÍÍÍ During March, the company’s variable production costs were $8 per unit and its fixed manufacturing overhead totaled $5,000. 88. The break-even point in units for the month would be a. 600 units. b. 900 units. c. 1,017 units. d. 1,525 units.”,”4The break-even point in units:Total fixed costs = 5,000 + 7,000 = $12,200Break-even point in units = Total fixed costs = 12,200 = 1

“Kosco Corporation Income StatementþAbsorption Costing For the Month Ended March 31, 19×4 Sales (2,400 units) $48,000 Cost of goods sold: Beginning Inventory $ 1,000 Variable Cost of Goods Manufactured 25,000 Goods Available for Sale $26,000 Ending Inventory 2,000 Cost of Goods Sold 24,000 Gross Margin 24,000 Less Operating Expenses: Fixed Administrative Expense $7,200 Variable Selling Expense 9,600 Total Operating Expenses 16,800 Net Income $ 7,200 ÍÍÍÍÍÍÍ During March, the company’s variable production costs were $8 per unit and its fixed manufacturing overhead totaled $5,000. 88. The break-even point in units for the month would be a. 600 units. b. 900 units. c. 1,017 units. d. 1,525 units.”,”4The break-even point in units:Total fixed costs = 5,000 + 7,000 = $12,200Break-even point in units = Total fixed costs = 12,200 = 1

525 units CM per unit 8″