You are provided with the following data.

$\backslash$table$[[$Unit sales,,$80,000,$units$],[$Selling price per unit,$$,70,$per unit$],[$Variable expenses per unit,$$,28,$per unit$],[$Fixed expenses,$$,2,688,000,],[$Target Profit,$$,1,610,000,]]$

Required:

Compute the CM ratio and variable expense ratio.

Contribution margin per unit

CM ratio

Variable expense ratio

Compute the break$-$even.

Break$-$even in unit sales