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    A company has total fixed costs of 120,000 and a contribution margin ratio of 20%. The total sales necessary to break even are (Points: 4) 480,000: : : Business: Hess, Inc. sells a product with a contribution margin of 12 per unit, fixed costs of 74,400, and sales for the current year of 100,000. How much is: : 3: Business

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    Diaz Company owns a milling machine that cost 125,900 and has accumulated depreciation of 92,800. Prepare the entry to record the disposal of the milling machine on January 3 under each of the following independent situations.

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