1 - Affiliated to Al Noor Industrial Company Unit selling price 18 dinars Direct materials 6 dinars Direct work 4 dinars Variable industrial costs 3 dinars Fixed industrial costs 100,000 dinars Actual sales 40,000 units

Required: Based on the previous data, calculate the following: 1. Variable cost per unit. 2. Break-even point in units. 3. Contribution margin percentage. 4. Break-even point in dinars. 5. The number of units to be sold on the basis of a target profit after tax of 30,000 dinars. If you know that the income tax rate is 30% 6. The margin of safety ratio is calculated based on actual sales 7. Operating leverage at the level of actual sales, using the income statement.