Acompany makes a single product that it sells for $16 per unit. fixed costs are $76,800 per month and the product has a contribution margin ratio of 40%. if the company's actual sales are $224,000, its margin of safety is:

Margin of safety = 2,000 units

Explanation:

Margin of Safety =Total units sold-Break-even point

where Total units sold = =14,000 units

Break even point =

The contribution per unit can be deduced from the contribution margin ratio as follows:

Contribution margin ratio==40%

this implies that Contribution Margin=40%*Sales

Given a selling price of $16/unit, contribution per unit = 0.4*$16=$6.40

therefore :

Break even point = =12,000 Units

Margin of Safety =Total units sold-Breakeven point= 14,000 units -12,000 units = 2,000 units

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

exaclty 30 degrees celcius is the answer