An umbrella manufacturing company's fixed costs are $275,000. The variable cost per unit is $5 and each umbrella is sold at $10. How many units should the firm sell in order to break even?

Which of the following statements about the form of a general partnership agreement is true?

A. It must be in writing if the partnership is to last for longer than 1 year. B. It must be in writing if partnership profits would not be equally divided. C. It must be in writing if any partner contributes more than $500 in capital. D. It could not be oral if the partnership would deal in real estate.

Which of the following is software used to create, maintain, and provide controlled access to databases?

A) Network operating system B) User view C) Database management system (DBMS) D) Attribute