Ceylon Express sells bottled pasteurized tea to retailers. It has the following revenues and costs:
Sales price per bottle:$0.50Average variable costs per bottle:$0.30Total fixed costs (annual):$50,000Tax rate:20 percentWhat is the annual break-even point in units for the company?

A. 50,000
B. 250,000
C. 100,000
D. 166,667
E. 500,000


Answer: B

Business

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a. True b. False

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A manufacturer of industrial equipment has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:     Level of activity 2,500DLHs Overhead costs at the denominator activity level:    Variable overhead cost$8,500  Fixed overhead cost$34,625  The following data pertain to operations for the most recent period:     Actual hours 2,600DLHs Standard hours allowed for the actual output 2,592DLHs Actual total variable manufacturing overhead cost$9,100  Actual total fixed manufacturing overhead cost$35,025  What is the predetermined overhead rate to the nearest cent?

A. $17.65. B. $16.59. C. $17.25. D. $16.97.

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Which of the following would not be considered a member of a supply chain?

A. wholesalers B. manufacturers C. customers D. shipping companies E. retailers

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What legislation created a national minimum wage, mandatory overtime premium for qualified workers, and restrictions on child labor?

A. Equal Pay Act B. Civil Rights Act C. Employee Retirement Income Security Act D. Fair Labor Standards Act

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