Cost-Volume-Profit Relations: Missing Data

Following are data from 4 separate companies. Supply the missing data in each independent case.

Round unit contribution margin answers to two decimal places.

Use rounded unit contribution margin answers for subsequent computations.

Round UP break-even point units.

	Case A	Case B	Case C	Case D
Unit Sales	2,500	1,600	Answer	Answer
Sales revenue	$80,000	Answer	Answer	$240,000
Variable cost per unit	$20	$2	$24	Answer
Contribution margin	Answer	$1,600	Answer	Answer
Fixed Costs	$14,000	Answer	$164,000	Answer
Net income	Answer	$900	Answer	Answer
Unit contribution margin	Answer	Answer	Answer	$30
Break-even point (units)	Answer	Answer	8,000	4,000
Margin of safety (units)	Answer	Answer	600	2,000