Firebird Mfg. Co. has a contribution margin ratio of 40 percent and must sell 80,000

$2,880,000 = fixed costs

$54= unitary variable cost

Explanation:

Giving the following information:

Firebird Mfg. Co. has a contribution margin ratio of 40 percent and must sell 80,000 units at a price of $90 each in order to break even.

To calculate the fixed costs, we need to use the following formula:

Break-even point (dollars)= fixed costs/ contribution margin ratio

(80,000*90) = fixed costs / 0.4

7,200,000*0.4 = fixed costs

$2,880,000 = fixed costs

Now, the unitary variable cost:

Break-even point in units= fixed costs/ contribution margin per unit

80,000 = 2,880,000 / ( 90 - unitary variable cost)

80,000*90 - 80,000unitary variable cost = 2,880,000

7,200,000 - 2,880,000 = 80,000unitary variable cost

4,320,000/80,000= unitary variable cost

$54= unitary variable cost

The answer to your question is there are 440 students

Step-by-step explanation:

Data

110 girls = 25% of the total students

The Total number of students = ?

Use a rule of three to solve this problem

                    110 girls 25%

                      x            100%

                      x = (100 x 110) / 25

                      x = 440 students