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