12. The contribution margin ratio of Donath Corporation's only product is 61%. The company's monthly fixed expense is $455,600 and the company's monthly target profit is $41,600.

Required:

Determine the dollar sales to attain the company's target profit. (Round your answer to the nearest dollar amount.)

sales: 13.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$144
Units in beginning inventory	0
Units produced	3,020
Units sold	2,730
Units in ending inventory	290
Variable costs per unit:
Direct materials	$47
Direct labor	$21
Variable manufacturing overhead	$16
Variable selling and administrative	$9
Fixed costs:
Fixed manufacturing overhead	$90,600
Fixed selling and administrative expenses	$35,490

The total gross margin for the month under absorption costing is:

$81,900

$21,840

$128,430

$139,230

14. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,450
Units sold	4,350
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	50
Direct labor	$	52
Variable manufacturing overhead	$	15
Variable selling and administrative	$	13

Fixed costs:

Fixed manufacturing overhead	$	93,450
Fixed selling and administrative	$	43,500

What is the variable costing unit product cost for the month?

$130 per unit

$151 per unit

$117 per unit

$129 per unit

15. Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	1,000
Variable costs per unit:
Direct materials	$50
Direct labor	$47
Variable manufacturing overhead	$2
Variable selling and administrative expense	$8
Fixed costs:
Fixed manufacturing overhead	$31,000
Fixed selling and administrative expense	$69,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

$97 per unit

$130 per unit

$99 per unit

$207 per unit