Chapter 21, Problem S21.8SE

Computing contribution margin, units and required sales to break even, and units to achieve target profit Learning Objectives 2, 3

Compute the missing amounts for the following table

	A	B	c
Sales price per unit	$ 200	$4,000	$5,220
Variable costs per unit	80	1,000	2.088
Total fixed costs	73,200	660,000	3,758,400
Target profit	266,760	3,000,000	3,132,000
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	_______	_______	_______