3. Calcasieu Holding Company sells a product for $400 per unit, and has $240 in unit variable costs and $180,000 in fixed costs. Answer the following questions: a. What is the contribution margin? b. What is the breakeven point in units? c. How many units must it sell to make a profit of $200,000? d. If fixed costs are reduced by $30,000 but variable costs increase $10 per unit, what is the new breakeven point in units? e. Calculate the contribution margin ratio.

3. Calcasieu Holding Company sells a product for $400 per unit, and has $240 in unit variable costs and $180,000 in fixed costs. Answer the following questions: a. What is the contribution margin? b. What is the breakeven point in units? c. How many units must it sell to make a profit of $200,000? d. If fixed costs are reduced by $30,000 but variable costs increase $10 per unit, what is the new breakeven point in units? e. Calculate the contribution margin ratio