Selected information for four different companies is listed in the following table.

Required:
(a) Calculate the contribution margin and contribution margin ratio for each company.
(b) Determine the break-even point for each company.
(c) Determine the number of units that must be sold to earn the desired profit for each company.

Revenue Variable Cost Desired Company per Unit per Unit Fixed Cost Pretax Profit A $75.00 38.25 $678,037.50 $155,452.50 720,000.00 196,000.00 240,000.00 46,860.00 84,993.48 90,038.52 60.00 12.50 41.25 40.00 9.50 15.51