1 Calculate the variable cost per unit when a unit is sold for $100 each and the contribution margin per unit is $40

2 Calculate the contribution margin ratio when a unit sells for $50 each and it costs $35 to make one

3 Patrick Company sells Kevlar cooking mitts for $75 per pair.He had the following business results last year.Assuming costs are stable, how many pairs does he have to sell next year to break even?

• Sales$750,000
• Variable250,000
• Contribution Margin500,000
• Fixed Costs850,000
• Net income(350,000)

4 Kayla Company sells high functioning blenders $450 each. She sold 8,000 blenders last year and had total variable costs of $1,500,000. Fixed costs were $3,000,000. Assuming costs are stable, how many blenders does she have to sell next year to break even? (round to the next highest unit)

5 Calculate the variable cost per unit when the unit is sold for $150 each and the contribution margin ratio is 35%.