1. Assume the following (1) selling price per unit = $30, (2) variable expense per unit = $18, and (3) total fixed expenses = $30,300. Given these three assumptions, the unit sales needed to break-even is:

2. Assume the following information:

	Amount				Per Unit
Sales	$	300,000				$	40
Variable expenses		112,500					15
Contribution margin		187,500				$	25
Fixed expenses		137,000
Net operating income	$	50,500

The unit sales to break-even is:

3.Assume the following information:

	Amount				Per Unit
Sales	$	300,000				$	40
Variable expenses		112,500					15
Contribution margin		187,500				$	25
Fixed expenses		45,000
Net operating income	$	142,500

The unit sales to attain a target profit of $220,000 is: