### 158 a company sells a single product that has a contribution margin ratio of 24 if t 4299370

158. A company sells a single product that has a contribution margin ratio of 24%. If the company&#39;s total fixed costs are \$84,000, what is the break-even point in dollar sales?

159. Hess Co. manufactures a product that sells for \$12 per unit. Total fixed costs are \$96,000 and variable costs are \$7 per unit. Hess can buy a newer production machine that will increase total fixed costs by \$22,800 but variable costs will be decreased by \$0.40 per unit. What effect would the purchase of the new machine have on Hess&#39;s break-even point in units?

160. Narrows Co. is considering the production and sale of a new product line with the following sales and cost data: unit sales price \$125; unit variable costs \$75; and total fixed costs of \$140,000. Calculate the break-even point:

(a) In units.

(b) In dollar sales.

161. Torville Company&#39;s contribution margin income statement is presented below. Sales for the current period consisted of 5,000 units. Determine the company&#39;s break-even point in dollars.