# 92. What was Phipps Co.s sales mix last year? 93. What was Phipps Co.s total unit selling price?

92. What was Phipps Co.”s sales mix last year? 93. What was Phipps Co.”s total unit selling price? A. \$200 b. \$100 c. \$ 80 d. \$ 92 ANS: D DIF: Easy OBJ: 21-05 NAT: AACSB Analytic | IMA-Performance Measurement 94. What was Phipps Co.”s overall unit variable cost? A. \$140 b. \$ 70 c. \$ 66 d. \$ 60 ANS: C DIF: Easy OBJ: 21-05 NAT: AACSB Analytic | IMA-Performance Measurement 95. What was Phipps Co.”s overall unit contribution margin? A. \$26 b. \$60 c. \$92 d. \$20 ANS: A DIF: Easy OBJ: 21-05 NAT: AACSB Analytic | IMA-Performance Measurement 96. Assuming that last year”s fixed costs totaled \$910,000, what was Phipps Co.”s break-even point in units? A. 40,000 units b. 12,000 units c. 35,000 units d. 28,000 units ANS: C DIF: Easy OBJ: 21-05 NAT: AACSB Analytic | IMA-Performance Measurement 97. If a business had a capacity of \$10,000,000 of sales, actual sales of \$6,000,000, break-even sales of \$4,500,000, fixed costs of \$1,800,000, and variable costs of 60% of sales, what is the margin of sa