1.Our company sells a product for $120 per unit. Variable costs are $90 per unit and fixed costs are $4,000. The company expects to sell 200 units this year. What is the contribution margin per unit?

a.$10

b.$25

c.$30

d.$75

2.Our company sells a product for $150 per unit. Variable costs are $90 per unit and fixed costs are $18,000. The company expects to sell 800 units this year. How many units must we sell to break even?

a.300

b.320

c.360

d.400