1) Contribution Margin

a. DATA

i.Fixed Costs = $50,000

ii.Variable Costs = $15

iii.Cost Per Unit = $20

b. Calculate the CM

c. Calculate the CM %

2)Contribution Margin

a. DATA

i.Fixed Costs

1. Fixed Factory Overhead = $50,000

2. Fixed Selling overhead = $10,000

ii.Variable Costs

1. Variable Manufacturing costs = $10

2. Variable selling cost per unit = $4

iii.Cost Per Unit = $35

b. Calculate the CM

c. Calculate the CM %

3) Break Even Point

a. DATA

i.Fixed Costs = $25,000

ii.Variable Costs = $20

iii.Cost Per Unit = $30

b. Calculate the CM

c. Calculate the CM %

d. Calculate Break Even Point

4) Break Even Point

a. DATA

i.Fixed Costs

1. Fixed Factory Overhead = $100,000

2. Fixed Selling overhead = $20,000

ii.Variable Costs

1. Variable Manufacturing costs = $30

2. Variable selling cost per unit = $5

iii.Cost Per Unit = $100

b. Calculate the CM

c. Calculate the CM %

d. Calculate Break Even Point

5) Calculate Break Even when a given profit is required

a. DATA

1. Fixed Costs

a. Fixed Factory Overhead = $63,000

b. Fixed Selling overhead = $10,000

2. Variable Costs

a. Variable Manufacturing costs = $30

b. Variable selling cost per unit = $5

3. Cost Per Unit = $100

4. Profit of $12,000 is required

ii.Calculate the CM

iii.Calculate the CM %

iv.Calculate Break Even Point

b. DATA

1. Fixed Costs

a. Fixed Factory Overhead = $1,000,000

b. Fixed Selling overhead = $500,000

2. Variable Costs

a. Variable Manufacturing costs = $1000

b. Variable selling cost per unit = $500

3. Cost Per Unit = $10,000

4. Profit of $250,000 is required

ii.Calculate the CM

iii.Calculate the CM %

iv.Calculate Break Even Point