Refer to Figure 8-3. Which of the following statements is correct?

A) Total surplus before the tax is imposed is $500.
B) After the tax is imposed, consumer surplus is 45 percent of its pre-tax value.
C) After the tax is imposed, producer surplus is 45 percent of its pre-tax value.
D) Total surplus after the tax is imposed is $500.

Refer to Figure 8-9. Suppose the government places a $4 tax per unit on this good. What price will consumers pay for the good after the tax is imposed?

The materials quantity variance for July is:

A) $870 U
B) $1,044 U
C) $870 F
D) $1,044 F

Mia Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Determine the
(a) break-even point in sales units and
(b) break-even point in sales units if the selling price increased to $100 per unit. If required, round answer to nearest whole number.