Question 1

Supply the missing data in each independent case.

		Case A		Case B		Case C		Case D		Case E
Unit sales		350		150		?		?		?
Sales revenue		$17,500		?		?		$45,000		$25,000
Variable cost per unit		$20		$2		$7		?		?
Contribution Margin		?		$600		?		?		$10,000
Fixed costs		$3,750		?		$30,000		?		?
Operating income		?		-$200		?		?		?
Unit contribution margin		?		?		?		$2		$2
Break-even point (units)		?		?		2,500		7,500		?
Margin of Safety		?		?		1,000		7,500		1,400