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Reference: 08-12
Junsin Corporation's Budget for Next Year Appears Below

Question 48

Multiple Choice

Reference: 08-12
Junsin Corporation's budget for next year appears below. The budget assumes the company will sell 30,000 units.  Sales $600,000 Less expenses:  Variable $390,000 Fixed 140,000530,000 Net income $70,000\begin{array} { | c | l | l | } \hline \text { Sales } & & \$ 600,000 \\\hline \text { Less expenses: } & & \\\hline \text { Variable } & \$ 390,000 & \\\hline \text { Fixed } & 140,000 & 530,000 \\\hline \text { Net income } & & \$ 70,000 \\\hline\end{array}
-The break-even point in annual sales dollars is?


A) $350,000.
B) $530,000.
C) $400,000.
D) $460,000.

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