Analyzing change in sales price using the contribution margin ratio Kilner Company reported the following data regarding the one product it sells: Sales price Contribution margin ratio Fixed costs $40 30% $540,000 per year Required Use the contribution margin ratio approach and consider each requirement separately. a. What is the break-even point in dollars? In units? b. To obtain a $90,000 profit, what must the sales be in dollars? In units? c. If the sales price increases to $50 and variable costs do not change, what is the new break- even point in units? In dollars