12. Mia Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Determine the (a) break-even point in sales units, and (b) break-even point in sales units if the selling price increased to $100 per unit.

1500 units  & 1250 units

Explanation:

Using the contribution margin concept,

Break-even even = fixed costs / contribution margin per unit

For Mia Enterprises

Selling price $90

Variable cost $40

Fixed costs : $75,000

Contribution margin per unit= selling price - variable expenses

contribution margins = $90-$40 = $50

Break-even point = $75,000/ 50

=1500 units

B). If sales unit was increased to $100

the new marginal cost will be $100 - $40= 60

Break-even point will be $75,000/$60

=1,250 units

answer; ///(c) i believe its it ignores cash flows following the payback period;

c

explanation:

c because the item on a bank statement is also referred to as an account statement. in addition, it provides the beginning balance, ending balance, statement date, transaction date for each transaction, payee, customer name and address, statement period, the account holder's account number, and the bank's customer service number