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 92,000 12.300 15,000 0.25 Total FORMULA1 FORMULA2 Additional information: Selling price per unit Expected unit sales Target profit $16.00 120,000 $20,000 Answer Section: Contribution margin per unit Contribution margin (Total) Contribution margin ratio Break-even point in units Break-even point in sales dollars Target profit (Unit sales needed) Target profit (Dollar sales needed) FORMULA3 FORMULA FORMULA5 FORMULA6 FORMULAZ FORMULAS FORMULAS Total revenue at expected unit sales Net income at expected unit sales Margin of safety as a percentage of sales FORMULA10 FORMULA11 FORMULA12