30) Fixed costs for a product are $60,000. The product itself sells for $4.00 and it costs $1.00 to
make each product. How will the break-even point for the product change if the variable cost per
unit goes up to $1.50?
A) The break-even point will increase by 4000.
B) The break-even point will increase by 24,000.
C) The break-even point will decrease by 4000.
D) The break-even point will increase by 20,000.
31) Fixed costs for a product are $30,000. The product itself sells for $3.00 and it costs $1.50 to
make each product. How can the plant decrease the break-even point by 5000 units?
A) Increase P, the price of the item, by $0.50.
B) Increase TFC, the fixed costs for item, by $5000.
C) Decrease P, the price of the item, by $0.50.
D) Decrease TFC, the fixed costs for item, by $5000.
32) A company has a current ratio of 2.75 to 1. What should a manager in the company
conclude?
A) The company is getting the best possible return on its assets.
B) The company has too many liabilities.
C) The company is not getting the best possible return on its assets.
D) The company is not getting the best possible return on its liabilities.