登录之后可查看解析

Answer (C) is correct . Harper’s unit contribution margins (UCM) for the small and large venues are $8 ($10 - $2) and $12 ($14 - $2), respectively. Treating profit as an additional fixed cost allows the calculation of target unit sales as follows: ? Small Target unit sales = (Fixed costs + Target operating income) ÷ UCM = ($2,000 + $1,000) ÷ $8 = 375 Large Target unit sales = (Fixed costs + Target operating income) ÷ UCM = ($5,000 + $1,000) ÷ $12 = 500

Answer (A) is incorrect because Not subtracting the variable cost from revenue in the small venue results in 300 ticket sales, and not subtracting the variable cost from revenues in the large venue results in 429 ticket sales.
Answer (B) is incorrect because Not subtracting the variable cost from revenues in the large venue results in 429 ticket sales.
Answer (D) is incorrect because Not subtracting the variable cost from revenue in the small venue results in 300 ticket sales.