1. Fuschia Company's contribution margin per unit is $16. Total fixed costs are $80,000. What is Fuschia's break-even point in units?

2. Henderson Co. has fixed costs of $36,000 and a contribution margin ratio of 20%. If expected sales are $220,000, what is the margin of safety as a percent of sales?

3. A company's product sells at $12 per unit and has a $7 per unit variable cost. The company's total fixed costs are $98,000. The contribution margin per unit is: