1. Our company sells a product for $150 per unit. Variable costs are $90 per unit and fixed costs are $18,000. The company expects to sell 800 units this year. How many units must we sell to earn a profit of $7,200?

400

420

450

800

2. Our company sells a product for $120 per unit. Variable costs are $90 per unit and fixed costs are $4,000. The company expects to sell 200 units this year. What is the contribution margin per unit?

$10

$25

$30

$75