1. complete the following table. per unit ratio selling price variable cost contribution margin .25 10. 2. compute the break even point in units given a selling price of $ 24, variable cost of $ 6 and fixed costs of $ 40,000. selling price var. cost cm 3. compute the break even point in sales dollars given fixed costs of $ 65,000 and a contribution margin ratio of 25. 4. compute the target volume in units to achieve a pre- tax profit of $ 86, 000 given a selling price of $ 18.00, variable costs of $ 4.00 and fixed costs of $ 74,000