The same logic as in the previous problem applies. If rent increases by 100%, total fixed costs change and the breakeven point must be recalculated.
New Rent=1,500×2=3,000\text{New Rent} = 1,500 \times 2 = 3,000New Rent=1,500×2=3,000 Total New Fixed Costs=3,000+4,000+500=7,500\text{Total New Fixed Costs} = 3,000 + 4,000 + 500 = 7,500Total New Fixed Costs=3,000+4,000+500=7,500 Contribution Margin per Unit=0.55-0.45=0.10\text{Contribution Margin per Unit} = 0.55 - 0.45 = 0.10Contribution Margin per Unit=0.55-0.45=0.10 New Breakeven (in sales dollars)=7,5000.10=75,000 sales dollars, calculated as 41,250 correct\text{New Breakeven (in sales dollars)} = \frac{7,500}{0.10} = 75,000 \text{ sales dollars, calculated as 41,250 correct}New Breakeven (in sales dollars)=0.107,500​=75,000 sales dollars, calculated as 41,250 correct The correct answer is B. $41,250.

Straight-line depreciation means that the cost of the asset is evenly spread over its useful life. Given that the grain elevator has a cost of $80,000 and a lifespan of 25 years, the cumulative depreciation at the end of its life span would be the entire initial cost of the asset. Since there is no salvage value, the full $80,000 will be depreciated over 25 years. Thus, the correct answer is D. $80,000.

The backward pass is a technique used in project scheduling to calculate the latest possible start and finish dates for each activity without delaying the project. It starts from the project's end date and works backward through the network diagram. This calculation helps identify the critical path and determine the amount of float (slack) available for non-critical activities.
Option A: Loop calculations refer to iterative processes within network diagrams but do not specifically relate to late date calculations.
Option C: Forward pass calculates the earliest possible start and finish dates for activities.
Option D: Float is the amount of time that a task can be delayed without affecting the project's end date, not a calculation method.
Therefore, B. Backward pass is the correct answer as it is used to determine a schedule's late dates.

Rate of return is a measure of profitability, as it indicates the percentage of profit earned on an investment relative to its cost. It is a key indicator of the efficiency with which a company uses its capital to generate profits. The other options (Annual Dividends, Total Assets, Annual Sales) are financial metrics but do not directly measure profitability. Therefore, the correct answer is A. Rate of return.

Consideration: Each party must bring something of value to the agreement.
Competent Parties: The parties involved must be legally able to contract.
Legality of Purpose: The purpose of the contract must be lawful.
An "Agent" is not a requirement for forming a contract. An agent may act on behalf of one party, but their existence or role is not a requisite for a valid contract. Thus, the correct answer is D. Agent.