Use the data below to answer the questions: $10$ points each

a$.$ What is the per unit contribution margin?

b$.$ What is the contribution margin ratio?

c$.$ Compute the break$-$even point in units.

d$.$ What is the break$-$even in sales dollars

e$.$ How many units do we need to sell to earn a target profit of $$500,000.$

f$.$ If the current units sold are $5,000.$ Determine margin of safety in units.

Short Answer $2$ Points per blank

Determine if the cost is fixed, mixed or variable $-$

Give an example of a cost leadership Company

Give an example of a differentiated Company

Label as Fixed or Variable

a$.$ Sales commissions per unit sold

b$.$ Packaging costs $-$ per unit sold

c$.$ Wages caf$$ server

d$.$ Salaries of software developers

e$.$ Wages of telephone order assistant:

f$.$ President's salary

g$.$ Packing Cost $-$ flat rat$$