25. Current operating income for Charlotte Co. is $200,000. Selling price per unit is $250, the contribution margin ratio is 30%, and fixed expenses are $400,000.

= a) Calculate the variable costs per unit and total variable costs.

= b) Calculate the contribution margin per unit and total contribution margin.

= c) How many units are currently being sold?

= d) Calculate the total sales revenues.

= e) Calculate the break-even point in units.

= f) Calculate the break-even point in sales dollars.

= g) Calculate the units needed for a target operating profit of $400,000

= h) Calculate the sales dollars needed for a target operating profit of $400,000.

= i) Calculate the margin of safety.

= j) Calculate the margin of safety ratio.