How does a change in total fixed costs (perhaps due to a significant change in production levels) effect on the total contribution margin?  

Q200

Q201

Q154  

  Bryan Inc. sells products for $90 each that have variable costs of $62 per unit. The company’s annual fixed cost is $590,800 Calculate the breakeven point in units. Round the final answer UP to the next unit if necessary.

Which is riskier for a new company that expects sales to be very low for the first few years?   

When a company structures their costs as mostly fixed costs and very few variable costs, a large increase in sales revenue will result in:

Q150 At the breakeven point, ______________________

Q202

Bryan Inc. manufactures special IU T-shirts. The factory can produce up to 8,000 T-shirts a month and is currently producing 6,000 a month.  The normal selling price for each T-shirt is $40 each.  The costs currently attributed to the T-shirts is as follows: Cost of materials $7 per T-shirt Cost of production labor $6 per T-shirt Allocated plant-wide overhead $8 per T-shirt Bryan Inc. received a one-time special-order request from a new customer asking to purchase 1,000 T-shirts at a special price of $15 each. Should Bryan Inc. accept this special order?