Fixed costs are $900,000 and the variable costs are 70% of the unit selling price. What is the break-even point in dollars? A. $1,800,000 B. $2,100,000 C. $2,700,000 D. $3,000,000

The correct option is D,$3,000,000

Explanation:

The break-even point in dollars =fixed costs /contribution per unit

fixed costs is $900,000

contribution per unit =selling price-variable costs

if variable cost is 70% of selling price , it implies that selling price is 100%, as a result ,contribution is 30% 0r 0.30 (100%-70%)

Break-even in dollars=$900,000/0.3

                                    =$3,000,000

Ultimately, the break-even in dollars is $3,000,000,option D

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'