Formula Sheet CH6 Discounts NOTATION \\( L= \\) List price \\( d= \\) Trade discount rate \\( N= \\) Net price \\( d_{e}= \\) Single equivalent trade discount rate \\( A= \\) Amount of Trade Discount, Amount of Markdown FORMULAS \\[ \\begin{array}{l} A=d \\times L \\\\ N=L-A \\\\ N=L(1-d) \\\\ N=L\\left(1-d_{1}\ ight)\\left(1-d_{2}\ ight)\\left(I-d_{3}\ ight) \\ldots\\left(I-d_{n}\ ight) \\\\ d_{e}=1-\\left[\\left(I-d_{l}\ ight)\\left(1-d_{2}\ ight)\\left(1-d_{3}\ ight) \\ldots\\left(I-d_{n}\ ight)\ ight] \\end{array} \\] Markup NOTATION \\[ \\begin{array}{l} C=\\text { Cost } \\\\ M=\\text { Amount of Markup } \\\\ S=\\text { Selling price } \\end{array} \\] \\( P= \\) Profit \\( E= \\) Expenses, Overhead FORMULAS \\[ \\begin{array}{l} S=C+M \\\\ M=E+P \\\\ S=C+E+P \\end{array} \\] Rate of Markup on Cost \\( =\\frac{M}{C} \\times 100 \\). Markdown NOTATION \\( S_{\\text {red }}= \\) Reduced Selling Price \\( M D= \\) Amount of Markdown FORMULAS \\[ \\begin{array}{l} S_{\\text {red }}=S-M D \\\\ M D=S-S_{\\text {red }} \\end{array} \\] Rate of Markdown \=fracMStimes100 FORMULAS UNIT 5 \\[ \\begin{array}{l} P F T=N I \\\\ P F T=T R-T C=S P \\times X-F C-V C \\times X \\\\ T R=S P \\times X \\\\ T C=V C \\times X+F C \\\\ C M(\\text { per unit })=S P-V C \\\\ P F T=C M(X)-F C \\\\ B E P(\\text { in units })=\\frac{F C}{C M(\\text { per unit })} \\\\ C R=\\frac{C M}{S P} \\\\ B E P(\\text { in } \\$)=\\frac{F C}{C R} \\\\ B E P(\\%)=\\frac{B E(\\text { units })}{\\text { capacity }} \\end{array} \\] Best Tech. can produce a maximum of 1807 tablets per month and sell them for \\( \\$ 283 \\) each. The company's fixed costs per month are \\( \\$ 134,135 \\), and the variable costs are \\( \\$ 90 \\) per unit. a) Calculate the contribution margin per unit (CM): \\( \\$ \\) Part 2 of 5 b) Calculate the number of tablets the company needs to sell per month to break-even: tablets