1.Marshall & Company produces a single product and recently calculated their break-even point as shown.

	Current
Units sold	400
Sales price per unit	550
Variable cost per unit	375
Contribution margin per unit	$ 175
Fixed costs	$ 3,500
Break-even (in units)	20
Contribution margin ratio	31.82%
Break-even (in dollars)	$11,000

What would Marshall's target margin of safety be in units and dollars if they required a $14,000$14,000 margin of safety?

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1. Calculate the per-unit contribution margin of a product that has a sale price of $150 if the variable costs per unit are $40.
2. Calculate the per-unit contribution margin of a product that has a sale price of $350 if the variable costs per unit are $95.
3. A product has a sales price of $175 and a per-unit contribution margin of $75. What is the contribution margin ratio?
4. A product has a sales price of $90 and a per-unit contribution margin of $30. What is the contribution margin ratio?
5. Cadre, Inc., sells a single product with a selling price of $120 and variable costs per unit of $90. The company's monthly fixed expenses are $180,000.

1. What is the company's break-even point in units?
2. What is the company's break-even point in dollars?
3. Prepare a contribution margin income statement for the month of October when they will sell 10,000 unit