C D E 8 5 2) Calculate the Contribution Margin(CM) or CM% for companies C, D and E Selling Price Variable price per unit Contribution Margin per unit Contribution Margin Ratio (CM%) 3) Calculate Breakeven for companies C, D and E Fixed Costs Breakeven units Breakeven Dollars 20 12 8.00 0.40% 6,000 4,500 1,500.00 0.25% 3.00 0.375 C D E 232,500 90,000 30,000 240,000 $ 55,000 6,875 137,500 $ 155 $ 930,000 Transfer over CM, CM% and Breakeven information from the previous page to complete this page D E Selling Price 8.00 20.00 6,000.00 Variable price per unit 5.00 12.00 4,500.00 Contribution Margin 3.00 8.00 1,500.00 Contribution Margin per unit 0.375 0.40% 0.25% 4) Calculate the Margin of Safetly Dollars for companies C, D and E D E Expected Sales 200,000 150,000 950,000 Break Even Sales $ Margin of Safety $ 5) Calculate the Safety Margin % for companies C, D and E Expected Sales Margin of Safety $ Safety Margin % 6) Calculate Target Sales for companies C, D, and E given the desired safety margin % D E Desired Safety Margin 15% 20% 25% Breakeven Sales $ Target Sales