CVP Analysis - Acme Widgets has the following data for September Sales =$0.60 /unit Variable COGS =$0.30 /unit Variable selling & admin, =$0.06 /unit Fixed COGS =$1,000/ month Fixed selling & admin. =$500/mon th Units sold =12,000 a) What is Acme's total CM in September? Total CM= b) What is Acme's unit contribution margin (CM/unit) in September? CM/ unit = c) What is Acme's break-even in units and in dollars? B-E in units = BE in $= d) Sales in units and in dollars if Acme wants target profit of $1,800 Units for target profit = Sales $ for target profit = Sensitivity analysis: e) Effect on break-even if Acme raises its selling price by 64 : - Old selling price =$0.60 - New selling price =$0.66 Old BE= New BE= Effect f) Effect on break-even if Acme's variable costs increase by 3/ ? Old VC =$0.36 New VC =$0.39 Old B-E = New B-E = Effect g) If Acme's fixed costs increase by $150, how does break-even change? - Old FC=$1,500 - New FC =$1,650 Old B-E = New B-E = Effect