Campcraft is a small manufacturer of camping trailers. The business manufactures only one model and sells the units for \(\$ 2500\) each. The variable costs of manufacturing and selling each trailer are \(\$ 1900\). The total fixed cost amounts to \(\$ 180000\) per year.

Required:

a Calculate Campcraft's contribution margin per trailer.

b Calculate Campcraft's profit (or loss) at a sales volume of 160 trailers.

c Calculate the number of units that Campcraft must sell for it to break even.

d Calculate the number of units that Campcraft must sell for it to earn a profit of \(\$ 30000\).