The information given in the below table pertains to Brigham Company for last month. 50,000 units are sold for $220 per unit. The fixed expenses are $3,000,000 per month, and the variable expenses per unit include the items given in the below table.

Item: Amount

Direct Materials $60 per unit

Direct Labor $35 per unit

Variable Manufacturing Overhead $25 per unit

Variable Selling and Administrative Expenses $20 per unit

16. What is the unit contribution margin?

$80 per unit

$125 per unit

$140 per unit

$175 per unit

None of the above

17. What is the break-even point in dollar sales?

$3,000,000

$4,000,000

$8,250,000

$11,000,000

None of the above

18. What is the net operating income for last month?

$1,000,000

$4,000,000

$8,000,000

$8,250,000

None of the above

19. What is the companys margin of safety in percentage terms?

25%

33.33%

36.36%

75%

None of the above

20. What is the number of units that should be sold to earn a target profit of $1,500,000?

18,750 units

37,500 units

50,000 units

56,250 units

None of the above