Heart, Inc

Multiple Choice

Heart, Inc.'s breakeven point in sales dollars is $381,240 when its fixed costs are $183,978.Heart sells 2 products, Simple and Complex.Simple sells for $68 while Complex sells for $72.At the breakeven point, Heart must sell 1,890 units of Simple and 3,510 units of Complex.If Simple's variable costs are $44.20 per unit, what is the contribution margin of Complex (if necessary, round your answer to the nearest cent) ?

A) $28.62
B) $39.60
C) $65.21
D) $46.80