Richland Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses $53,000 Selling price per unit $65 Variable expenses per unit $35 If Richland Enterprises can reduce fixed expenses by $18,870, how will breakeven sales in units be affected?

A) Decrease by 629 units
B) Increase by 189 units
C) Increase by 629 units
D) Decrease by 189 units


Answer: A) Decrease by 629 units

Sales $65
Less Variable expenses 35
Contribution Margin $30
18,870/$30 CM = 629 decrease in Break Even units

Business

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