1. Use the following information to answer items below: Selling Price: $30; VC per unit: $12: FC: $270,000: Target Net Income: $126,000 Contribution Margin per unit: Contribution Margin ratio: BE in units: BE in $$: Units needed to reach TNI: $$ needed to reach TNI: Margin of Safety: Margin of Safety ratio: **Prove BE in units/$$ and TNI in units/$$ (Use a CVP income statement for each) Prove Break - Even Prove Target Net Income Sales: Sales: Less: VC Less: VC Contribution Margin Contribution Margin Less: FC Less: FC Net Income Net Income 1