Pa7.
lo 3.4manatoah manufacturing produces 3 models of window air conditioners: model 101, model 201, and model 301. the sales price and variable costs for these three models are as follows:

the current product mix is 4: 3: 2. the three models share total fixed costs of $430,000.

calculate the sales price per composite unit.
what is the contribution margin per composite unit?
calculate manatoah’s break-even point in both dollars and units.
using an income statement format, prove that this is the break-even point.

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses. the book value of the partnership equity (i. e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000