Contribution margin and ratio Sales per unit = $250 Variable Cost per unit = $150 Units = 350 a) Calculate Contribution Margin Per Unit b) Calculate Contribution Margin (CM) Ratio Per Unit c) Calculate Total Contribution Margin (CM) Dollars Sales = $5,000,000 CM Ratio - 0.40 Fixed cost = $1, 600,000 A company has budgeted sales of $200,000, a profit of $60,000 and fixed expenses of $40,000. Calculate contribution margin ratio. Voltar Company manufactures and sells a telephone answering machine. The company's contribution format income statement for the most recent year is given below: a) What is the Contribution Margin (CM) Ratio (or percent of sales)? b) Calculate break-even point both in total units and total sales dollars. Management is anxious to improve the company's profit performance. Assume that next year management wants the company to earn a minimum profit of $90,000. How many units will have to be sold to meet the target profit figure