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Blue Spruce Company has the following information available for September 2017 $564 Unit selling price of video game consolesPlease compute the unit contribution margin, and please compute Blue Spruce 's break-even point in units. Than you!

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Answer #1
SOLUTION : 1
CALCULATION OF UNIT CONTRIBUTION MARGIN
PARTICULARS AMOUNT
Selling Price Per Unit= $                         564
Less: Variable Cost Per Unit $                         395
Contribution Margin Per Unit $                         169
Answer = $ 169.00
SOLUTION : 2
CALCULATION OF THE BREAK EVEN POINT IN UNITS
Break Even point =      Fixed Cost / Contribution Margin Per Unit
Break Even point =      
Fixed Cost = $                   76,050
Divide By "/" By
Contribution Margin Per Unit = $                         169
Break Even point =       450 Units
Answer = 450 Units
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