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XYZ Corporation, which has only one product, has provided th…

XYZ Corporation, which has only one product, has provided the following data concerning its most recent month of operations:       Selling price $ 90       Units in beginning inventory   0 Units produced   3,400 Units sold   3,000 Units in ending inventory   400         Variable costs per unit:     Direct materials $ 21 Direct labor $ 38 Variable manufacturing overhead $ 6 Variable selling and administrative expense $ 4 Fixed costs:     Fixed manufacturing overhead $ 54,400 Fixed selling and administrative expense $ 3,000   The total gross margin for the month under the absorption costing approach is:

Osprey Inc. has two segments: the Atlantic Segment and the P…

Osprey Inc. has two segments: the Atlantic Segment and the Pacific Segment. Data from the most recent month appear below:   Total Company Atlantic Pacific Sales $ 560,000 $ 284,000   $ 276,000   Variable expenses   159,740   56,540     103,200   Contribution margin   400,260   227,460     172,800   Traceable fixed expenses   254,000   118,000     136,000   Segment margin   146,260   109,460     36,800   Common fixed expenses   57,000   28,400     28,600   Net operating income $ 89,260 $ 81,060   $ 8,200   Management has allocated common fixed expenses to the Segments based on their sales. The segment break-even point in sales dollars for the Atlantic Segment is closest to: (Round your intermediate calculations to 2 decimal places.)