A. Calculate the “Per Unit” cost.

Total Per Unit

Sales (600 Units) $120,000

Variable Expenses 80,000

Contribution Margin 40,000

Fixed Expenses 30,000

Net Operating Income 10,000

b.Calculate the “Percentage of Sales”.

Total Per Unit % of Sales

Sales (400 Units) $80,000 $200

Variable Expenses 60,000 150

Contribution Margin 20,000 $50

Fixed Expenses 15,000

Net Operating Income 5,000

c. Calculate the “units”.

Total Per Unit

Sales (??? Units) $120,000 $200

Variable Expenses 90,000 100

Contribution Margin 30,000 $50

Fixed Expenses 10,000

Net Operating Income 20,000 Units _______

d. Calculate the “Total” cost.

Total Per Unit

Sales (700 Units) $150

Variable Expenses 100

Contribution Margin $50