Hologram Printing Company projected the following information for next year: ​ Selling price per unit $    75.00 Contribution margin per unit $    30.00 Total fixed costs $120,000 Tax rate 40% ​ How many units must be sold to obtain an after-tax profit of $67,500?

Cumadin Corporation, which manufactures Products W, X, Y, and Z through a joint process costing $18,000, has the following data for 2018:       Sales Value Product Units Produced at Split-Off    W 10,000 $5,000     X   6,000  2,500    Y 16,000  3,000    Z  8,000  4,500 ​ What is the amount of joint costs assigned to Product Y using the sales-value-at-split-off method?

In a cost-volume-profit graph, the slope of the total cost line represents

Costs that are easily traced to individual products are called separable costs.

Departmental overhead is applied to products passing through the department.

An example of a negative incentive is

Assume the following cost behavior data for Graphic Arts Company:   Sales price $  18.00  per unit Variable costs $  13.50  per unit Fixed costs $22,500   Tax rate 40%   ​ What volume of sales dollars is required to earn an after-tax income of $40,500?

In multiple-product analysis, the break-even units for each product will change as the sales mix changes.

Compare and contrast the various methods of accounting for joint product costs.

Copies Plus Print operates a copy business at two different locations. Copies Plus Print has one support department that is responsible for cleaning, service, and maintenance of its copying equipment. The costs of the support department are allocated to each copy center on the basis of total copies made. During the first month, the costs of the support department were expected to be $200,000. Of this amount, $60,000 is considered a fixed cost. During the month, the support department incurred actual variable costs of $128,000 and actual fixed costs of $72,000. Normal and actual activity (copies made) are as follows:   ​ Copy Center 1 Copy Center 2 Normal activity (copies) 600,000 400,000 Actual activity (copies) 500,000 440,000 ​ For purposes of performance evaluation, fixed costs allocated to Copy Center 1 are: