1. Contribution Margin: Unit Amounts

   Consider the following information on four independent companies.

   		A		B		C		D
   Sales		$10,000		$?		$?		$9,000
   Less: Variable costs		8,000		11,700		9,750		?
   Contribution margin		$2,000		$7,800		$?		$?
   Less: Fixed costs		?		4,500		?		900
   Operating income		$1,000		$?		$8,000		$2,850
   Units sold		?		1,300		300		500
   Price/Unit		$4		$?		$?		$?
   Variable cost/Unit		$?		$9		$?		$?
   Contribution margin/Unit		$?		$6		$?		$?
   Contribution margin ratio		?		?		75%		?
   Break-even in units		?		?		?		?

   Required:

   Calculate the correct amount for each question mark. Be sure to round any fractional break-even units up to the next whole number. Round variable unit cost and contribution margin per unit to the nearest cent. Round contribution margin ratio to four decimal places. (Express as a decimal-based amount rather than a whole percent.)

   	A		B		C		D
   Sales	$10,000		$		$		$9,000
   Less: Variable costs	8,000		11,700		9,750
   Contribution margin	$ 2,000		$ 7,800		$		$
   Less: Fixed costs			4,500				900
   Operating income	$ 1,000		$		$8,000		$2,850
   Units sold			1,300		300		500
   Price/Unit	$4		$		$		$
   Variable cost/Unit	$		$9		$		$
   Contribution margin/Unit	$		$6		$		$
   Contribution margin ratio					0.7500
   Break-Even in units