Show your work for each problem.

Problem 1 United Merchants Company sells 27,000 units at $25 per unit. Variable costs are $18.50 per unit, and fixed costs are $54,400. Determine (A) the contribution margin ratio, (B) the unit contribution margin, and (C) income from operations.

Problem 2 Nicolas Enterprises sells a product for $77 per unit. The variable cost is $36 per unit, while fixed costs are $395,035. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $83 per unit.

Problem 3 Forest Company sells a product for $175 per unit. The variable cost is $100 per unit, and fixed costs are $240,000. Determine (a) the break-even point in it sales units and (b) the break-even point in sales units required for the company to achieve a target profit of $62,400.