Contribution margin per unit is a useful too for calculating contribution margin and operating income. it is defined as contribution margin per unit =seeling price - variable cost per unit. if the costs price is $2000, selling price per unit is $200,variable cost per unit is $120, using the table below, answer the question that follow

1 number of package sold

2 0 1 5 25 40 50

3 Revenue $200 per package $0 $200 $5000 $8000

4 Variable costs $120 per package 0 $ 120 $600 $3000 $4800

5 contribution margin $ 120 per package 0 $ 80 $400 $2000 $3200

6 Fixed costs $2000 $2000 $2000 $2000 $2000 $2000

7 Operating income $(2000) $(1920) $(1600) $0 $1200

a) What is contribution margin per unit ?

b) At what level in term of the number of package sold is the break-even point?

c) Fill in the missing gaps.

d( What will be the operating income when 55 packages are sold ?