1) Break even = Fixed cost/Contribution margin per unit
105000 = 352600/X-0.25
105000X-26250=352600
105000X = 378850
X(Selling price) = 3.61
2) Units = (Fixed cost+Desired profit)/Contribution margin per unit
19900 = (310500+150000)/(147-X)
2925300-19900X = 460500
X(Variable cost per unit = 123.86
Contribution margin ratio = (147-123.86)/147 = 15.74%
3) Fixed cost = Contribution margin-Operating income = (236000*.15)-14160 = 21240
4) Break even sales = 218400/.30 = 728000
Price = 728000/26000 = 28
Variable cost per unit = 28*30% = 8.40
Contribution margin per unit = 19.60
For each of the flowing independent situations, calculate the amount(s) required. Required: 1. At the break-even...
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