Hilton Inc. sells a product for $51 per unit. The variable cost is $27 per unit, while fixed costs are $71,424. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $58 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $58 per unit

Answer and Explanation:

The computation is shown below:

As we know that

Break even point = (Fixed cost) ÷ (Contribution margin per unit)  

where,  

Contribution margin per unit = Selling price per unit - Variable expense per unit

a. The break even point in sales units is

= ($71,424) ÷ ($51 - $27)

= ($71,424) ÷ ($24)

= 2,976 units

b. In case when the sale price increased to $58 per unit, the break even point is

= ($71,424) ÷ ($58 - $27)

= ($71,424) ÷ ($31)

= 2,304 units

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

answer; 33,000;