3. At the accounting break-even point, Swiss Mountain Gear sells
22,940 ski masks at a price of $19 each. At this level of
production, the depreciation is $67,000 and the variable cost per
unit is $6. What is the amount of the fixed costs at this
production level? ① $231,220 ② $259,400 ③ $161,330 ④ $187,660 ⑤
$145,600
4. In problem 3, what is the degree of operating leverage (DOL) (ignoring taxes)? And what is the meaning of the number
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