The contribution margin per unit is $500 per unit and the breakeven per unit is $35, then the fixed cost would be ___________?

Correct answer: D. $17,500Finance

  • A. $13,500
  • B. $14,280
  • C. $18,500
  • D. $17,500Finance

Explanation

At the break-even point, fixed cost equals contribution margin per unit multiplied by break-even units: $500 × 35 = $17,500. The wording should say 35 break-even units rather than “breakeven per unit.”

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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