1/Jefferson Company reported $4,000,000 of sales during the month and incurred variable expenses totaling $2,800,000 and fixed expenses totaling $720,000. A total of 80,000 units were produced and sold last month. The company has no beginning or ending inventories.

What is the companys contribution margin per unit?

2/Jefferson Company has a single product whose selling price is $ 350 per unit; variable is $180 per unit and fixed expenses totaling $29,750. A total of 1,000 units were produced and sold last month. The company has no beginning or ending inventories.

Compute the margin of safety as a percentage of its sales.