A Toronto snowboard manufacturer, Snowbound Co., sold 10,000 boards in 2011. Below is a partial list of the company accounts:                                  
                                     
       Sales                   $990,000          
       Direct materials used                   $242,000          
       Direct Labour                               $330,000          
       Variable Manufacturing Overhead                   $55,000          
       Fixed Manufacturing Overhead                          $63,000          
       Variable Selling and Admin Expenses                   $110,000          
       Fixed Selling and Admin Expenses                   $90,000          
                                      

There are 2,000 units in inventory at the beginning of the year and 3,000 units in inventory at the end of the year. The company uses variable costing. There has been no change in the variable cost per unit from 2010 to 2011. 11,000 units were manufactured in 2011.             

A. Prepare a Contribution Format Income Statement.

B. What is the Contribution Ratio?        

C. What is the Break Even Point in Units?