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find the 1a contribution margin-ratio and Unit contribution - margin

$240,000 Ch 19 Ex 02 Fixed Costs Variable Costs per Unit Expected Sales Units Sale Price Maximum Sales $18 40,000 $30 60,000 la. Contribution Margin Ratio CMR = (S-VC)/S Sales Variable costs Contribution Margin $ CMR = (S-VC)/S=CM/S $1,200,000 = $720,000 = 480,000 = 0.40 = $18 40,000 $30 40,000 $1,200,000 - $ 720,000 480,000 / $1,200,000 $ 1b. Unit Contribution Margin UCM = (USP-UVC) Unit Sales Price Unit Variable Cost Unit Contribution Margin $30 $18- $30 - $18 Fixed Costs $400,000 Variable Costs per Unit $30 Expected Sales Units 25,000 Sale Price $50 Maximum Sales 60,000 1a. Contribution Margin Ratio 1b. Unit Contribution Margin