#13	Right Air Supply sells a specialized air filter that has a variable cost of $10 each.
		Fixed costs are estimated to be $700,000 across all levels of sales shown below.
		Units Sold	Unit Price	CM per unit x Qty	Fixed Costs	Profit
		90,000	$33		700,000
		100,000	$31		700,000
		110,000	$30		700,000
		120,000	$28		700,000
		Which price should Right Air Supply charge to maximize profits?
	#14	Randolph Corporation sells a single product at a price of $275 per unit. Variable cost per unit is $135 and fixed costs total $356,860. If sales are expected to be $825,000, what is the companys margin of safety?
	#15	Roger Excavating Company experienced the following costs in 2016:
		Direct materials	$1.75 per unit
		Direct labor	$2.00 per unit
		Variable manufacturing overhead	$2.50 per unit
		Variable selling	$0.75 per unit
		Fixed manufacturing overhead	$50,000
		Fixed selling	$15,000
		Fixed administrative	$5,000
		During 2016, the company manufactured 100,000 units and sold 80,000 units. If the average selling price per unit was $22.65, what is the amount of the companys contribution margin per unit?