PART 1 Fixed and Variable Cost Determinations Unit Cost Calculations The projected cost of a lamp is calculated based upon the projected increases or decreases to current costs. The present costs to manufacture one lamp are: Big Al is about to begin work on the budget for 20x2 and they have requested that you prepare an analysis based on the following assumptions. Note: Remember, that we cannot sell part of a lamp, therefore to find the number of units you have to round up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the number of units and then multiply by the selling price per unit. For 202 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution marnin ratin finr sarh lamn onle? Contribution margin per unit (Kound to two places, swm.m.) Contribution Margin Ratio (Round to four places, % is two of those places \#\# \#\# \%) For 202 the selling price per lamp will be $45.00. The desired net income in 202 is $192,500. What wnald ealee in unies have th he in 20 ? th ragch the noff nnal? For 202 the selling price per lamp will be $45.00. If the foxed cost increase by $50,000,00 how many lamps muet he enirt th hragauan? Breakeven sales in units (Since we cannot sel part of a unit round up to the next unit if needed) For 202 the selling price per lamp will be $45.00. If the variable cost increase by $5.00 a unit how many lamps must be sold to breakeven? Breakeven sales in units iSince we cannot sel part of a unit round up to the next unit if nee \{6.01 For 202 the selling price per lamp will be $45.00. If the variable cost decreased by $5.00 a unit how many lamps must be sold to breakeven? preakeven saies in units (Since we cannor sev part or a unil round up to the next una needed) {6.02 If for 202 the selling price per lamp is increased to 550.00 a unit how many lamps must be sold th hraakeuen? If for 202 the selling price per lamp is decreased to $40.00 a unit how many lamps must be sold in hreakeven