1. If the formula for Target Operating Income is: CH 17 (8) N= Fixed Costs + Target Operating Income Contribution Margin Per Unit And, if target operating income is $ 3200 Unit price for sales is $200 Variable cost per unit is $ 120 Total fixed cost is $ 4000 What is the contribution margin per unit? 4. The Breakeven point is the point at which the Balance Sheet and the Statement of Revenue and Expenses total zero. CH 17 (3) A. True B. False