Data Table 100 Sales price per unit Variable costs per unit

Data Table 100 $ Sales price per unit Variable costs per unit Total fixed costs Target proft Calculate Contribution margin per unit Contribution margin ratio Required units to break even Required sales dollars to break even Required units to achieve target profit 5,770 1,154 80,000 6,693,200 920,000 5,077,600 600 S 150 82,800 264,150 60 Print Done

Solution

Q1 A B C Selling Price PU 600 100 5770 Variable Cost PU 150 60 1154 Contribution Margin PU 450 40 4616 Contribution Margin Ratio 75.00% 40.00% 80.00% (Contribution MarginPU/SP PU) Required Break Even Units: A B C a Fixed Cost 82800 80000 6693200 b Contribution Margin PU 450 40 4616 Break Even Units(a/b) 184 2000 1450 Required Break Even Sales: A B C a Fixed Cost 82800 80000 6693200 b Contribution Margin Ratio 75.00% 40.00% 80.00% Break Even Sales(a/b) 110400 200000 8366500 Required Units to achieve Target Profit: A B C Target Profit 264150 920000 5077600 Fixed Cost 82800 80000 6693200 a Required Contribution Margin 346950 1000000 11770800 b Contribution Margin PU 450 40 4616 Required Units to achieve Target Profit(a/b) 771 25000 2550