II$.$ Practice of Costing Problems

Techno Solution, Inc. sells a product for a unit sales price of $$25,$ unit variable cost of $$3$ and total fixed costs of $$150,000.$ The number of units the company must sell to break even is:

Mega Light Company manufactures lamps. The selling price of each lamp is $$125,$ variable cost $$30,$ and fixed costs are $$100,000.$ Calculate the following:

a$.$ contribution margin

b$.$ breakeven point in units

c$.$ breakeven level of sales

Pharma OK Company manufactures Vaccines. The selling price of each Vaccine is $$50,$ Raw materials per unit is $$10,$ overhead per unit is $$3,$ direct labor per unit is $$15,$ and total fixed costs are $$4,000,000.$ Calculate the following:

a$.$ Variable cost per unit

b$.$ contribution margin per unit

c$.$ breakeven point in units

d$.$ breakeven level of sales

e$.$ How many Vaccines Pharma OK Company need to manufacture to achieve a desired income of $$800,000$