1) Skyways plc makes one product that sells for 72 per unit. Fixed costs are 81,000 per month and the product has a contribution-to-sales ratio of 37.5%. In a month when actual sales were 684,000, the company's unit margin of safety was?

2) Super Job plc makes one product, which it sells for 80 per unit. Fixed costs are 28,000 per month and marginal costs are 42 a unit. What sales levels in units will provide a profit of 10,000?

3) At present it takes twenty hours of machine time to produce a unit of Alpha on machine B2. Product Alpha provides a contribution of 1,000. A component Beta could also be produced on machine B2. This product has a marginal cost of 300 and takes five hours of machine time to produce. The department is working at full capacity. The component could also be purchased from an outside supplier. What is the maximum price that the company would consider paying the outside supplier?

4) A company makes a single product, which it sells for 48. Its variable cost-to-sales ratio is 60%. Its fixed costs are 43,200. The break-even in sales units will be?