H55 Company sells two products

1) Hess, Inc. sells a single product with a contribution margin of $12 per unit and fixed costs of $74,400 and sales for the current year of $100,000. How much is Hess’s break-even point? A. 4,600 units B. 2,133 units C. $25,600 D. 6,200 units 

2) H55 Company sells two products, beer and wine. Beer has a 10 percent profit margin and wine has a 12 percent profit margin. Beer has a 27 percent contribution margin and wine has a 25 percent contribution margin. If other factors are equal, which product should H55 push to customers? A. Beer B. It should sell an equal quantity of both. C. Wine D. Selling either results in the same additional income for the company 

3) The per-unit standards for direct materials are 2 gallons at $4 per gallon. Last month, 11,200 gallons of direct materials that actually cost $42,400 were used to produce 6,000 units of product. The direct materials quantity variance for last month was A. $3,200 favorable B. $2,400 favorable C. $5,600 unfavorable D. $3,200 unfavorable 

4) The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 2,400 units, the actual direct labor cost was $51,200 for 4,000 direct labor hours worked, the total direct labor variance is A. $1,920 unfavorable B. $6,400 favorable C. $6,400 unfavorable D. $4,000 unfavorable