FIND: Total variable cost per batch sales price per batch using "markup on variable costs" contribution margin per batch and contribution margin ratio breakeven point in dollars and in units the sales level in units to earn a target operating income of $60,000 GIVEN INFO: sales price: mark-up on toal variable costs per batch 150% cost: direct materials per batch $2 direct labor per batch $5 variable overhead costs per batch $0.40 variable selling and administrative costs per batch $0.60 fixed manufacturing cost $50,000 fixed administrative cost $30,000