CVP Cost-Volume-Profit Analysis Data Section Fixed Variable $2.30 4.70 3.00 $225,000 0.75 Production costs Direct materials Direct labor Factory overhead - Selling expenses Sales salaries & commissions Advertising Miscellaneous selling expense General expenses Office salaries Supplies Miscellaneous general expense 97,000 47,500 16,200 0.25 92,000 12,300 15,000 $505,000 $11.00 Projected unit sales Selling price per unit 120,000 $16.00 Target net income $250,000 Answer Section Contribution margin per unit Contribution margin ratio FORMULA 1 FORMULA2 Break-even point in units Units needed to achieve target net income FORMULA3 FORMULA4 Break-even point in dollars Sales dollars needed to achieve target net income FORMULA5 FORMULA6 Net income based on projected unit sales (cell C22) FORMULAZ