1. Calculate the fixed costs if: sales price per unit is $12.60; profit is $32,000; the number of customers is 27,812, and the contribution rate is .7.

2. Given the following information, find the sales in dollars: the fixed costs are $70,000, the profit is $23,000, the sales price per unit is $10.00, and the variable cost per unit is $7.00.

3. Given the following information, find the number of customers: fixed costs, $58,922; profit, $9,838; contribution margin per unit, $3.82

4. Given the following information, find fixed costs: total sales, $124,472; profit, $16,000; variable rate, .44

5. Given sales price of $8.00 and variable rate of .4, contribution margin is (highlight the correct answer):

A) $3.20

B) $4.80