d) 130,000 units
e) There is not enough information available
2. (1 POINT) Pink Inc manufactures and sells shoes, distributing two lines of products. The fixed costs related to the sale and distribution of the two lines equal €80,000. Based on the information below, calculate the actual operating income to consider for evaluating the performance of the Commercial Director who is responsible for sales and distribution.
Line 1
Line 2
Selling price (€)
Budget
30
Actual
30
Budget
40
Actual
40
Unit variable
10
13
15
17
manufacturing cost (€)
Unit variable selling and
distribution cost (€)
7
8
5
7
Units sold
3,000
4,000
a) 11,000
b) 22,000
c) 28,000
d) 39,000
e) None of the above