Compute the missing amounts for the following table.

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Compute the missing amounts. (Enter the contribution margin ratio to nearest percent, X%.)

	A
Sale price per unit	$100
Variable costs per unit	40
Total fixed costs	72,000
Target profit	180,000
Calculate:
Contribution margin per unit	$60
Contribution margin ratio		%
Required units to break even
Required sales dollars to break even
Required units to achieve target profit

B
$400
300
90,000
1,200,000
	%

C
$5,440
2,720
3,536,000
6,174,400
	%

1: Data Table

	A	B	C
Sales price per unit	$100	$400	$5,440
Variable costs per unit	40	300	2,720
Total fixed costs	72,000	90,000	3,536,000
Target profit	180,000	1,200,000	6,174,400
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