Ben Summed, CPA and Controller for Flying Taxis, LLC, is evaluating on how an import tariff would affect the business. You have been asked to provide him with key numbers for his analysis.

For each item, enter the appropriate amounts in the associated cells using the information provided in the exhibits. If the amount is zero, enter a zero (0). Round all answers to the nearest whole number. Enter all amounts as positive numbers.

Item

Without import tariff

1. Direct materials costs per unit2. Variable costs per unit3. Contribution margin per unit (in dollars)4. Contribution margin ratio (as a percentage)5. Maximum profit6. Breakeven point in units7. Breakeven point in dollars

With import tariff

1. Direct materials costs per unit2. Variable costs per unit3. Contribution margin per unit (in dollars)4. Contribution margin ratio (as a percentage)5. Maximum profit6. Breakeven point in units7. Breakeven point in dollars