+ Compute the missing amounts. (Enter the contribution margin ratio to nearest percent, X%.) Sale price per unit Variable costs per unit Total fixed costs Target profit Calculate: Contribution margin per unit Contribution margin ratio Required units to break even Required sales dollars to break even Required units to achieve target profit A B C $ 1,200 $ 100 $ 160 900 60 80 81,000 80,000 64,000 261,000 920,000 160,000 % %