variable cost per unit is $. The company does not expect the sales mix to vary for the next year. Average fixed costs per month are , $- Piedmont Computer Company manufactures personal computers and tablets. Based on the latest information from the cost accountant, using the current sales mix, the weighted average sales price per unit is $750 and the weighed-average . $. Read the requirements Fixed costs + Target profit )/ Contribution margin per unit = Breakeven in units (S 156.000 + $ 0 )/S 300 520 Requirement 2. If the company currently sells 945 units per month, what is the margin of safety in units and dollars? Begin by calculating the margin of safety in units. Expected sales Breakeven sales Margin of safety in units 945 520 425 Now calculate the margin of safety in dollars. Margin of safety in units 425 Sales price per unit 750 Margin of safety in dollars S S 318,750 x S Requirement 3. If Piedmont Computer Company desires to make a profit of S15,000 per month, how many units must be sold? (Complete all answer boxes. Enter a "O" for any zero balances.) Fixed costs Target profit 1/ Contribution margin per unit = Required sales in units 156,000 + $ 15,000 ) / S 300 570 + Requirement 4. Piedmont Computer Company thinks it can restructure some costs so that fixed costs will be reduced to $90.000 per month, but the weighted-average variable cost per unit will increase to $525 per unit. What is the new breakeven point in units? Does this increase or decrease the margin of safety? Why or why not? Begin by calculating the new breakeven point in units. (Complete all answer boxes. Enter a "O" for any zero balances.) + = Breakeven in units ( + Requirement 4. Piedmont Computer Company thinks it can restructure some costs so that fixed costs will be reduced to $90,000 per month, but the weighted-average variable cost per unit will increase to $525 per unit. What is the new breakeven point in units? Does this increase or decrease the margin of safety? Why or why not? Begin by calculating the new breakeven point in units. (Complete all answer boxes. Enter a "0" for any zero balances.) + Breakeven in units +