For the current year ending January 31, Ringo Company expects fixed costs of $178,500 and a unit variable cost of $41.50. For the coming year, a new wage contract will increase the unit variable cost to $45. The selling price of $50 per unit is expected to remain the same.

  A. 21,000  B. 35,700  

Step By Step:  

Contribution Margin per unit = $ 8.50

Break even sales (in units) = Fixed Cost / Contribution margin per unit

Break even sales (in units) = 178,500 / 8.50

Break even sales (in units) = 21,000 units

Answer to Part b)

Contribution Margin = Selling Price per unit - Variable cost per unit

Contribution Margin per unit = 50 - 45

New Contribution Margin per unit = $ 5

Break even sales (in units) = Fixed Cost / Contribution margin per unit

Break even sales (in units) = 178,500 / 5

New Break even sales (in units) = 35,700 units

b. an equilateral triangle inscribed in a circle

step-by-step explanation:

we are given the figure of two circles having a triangle inside.

now, we know that,

"when a figure is lying inside an another figure, then the outside figure is known as circumscribed figure and the figure lying inside is referred to as the inscribed figure".

as we see that, the circles are containing the triangle completely.

thus, the circles are the circumscribed figures and the triangle is the inscribed figure.

hence, we get, 'an equilateral triangle is inscribed in a circle'.

i hope this is what you were looking for.

see attached graph