2.

Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	160
Variable cost per unit	$	94
Total annual fixed manufacturing and operating costs	$	402,600

a.	Contribution margin per unit.

b.	Number of units that Ender must sell to break even.

c.	Sales level in units that Ender must reach to earn a profit of $191,400.

Wang Company produces a product that sells for $50 per unit and has a variable cost of $15 per unit. Wang incurs annual fixed costs of $241,500. Required a. Determine the sales volume in units and dollars required to break even. Sales volume in units Sales in dollars b. Calculate the break-even point assuming fixed costs increase to $294,000. Break-even units Break-even sales eBook & Resources