5. Keaubie Co. sells Product Y for $25.00 per unit. Variable costs per unit total $15.00. Fixed costs are $150,000. Their target net income is $200,000. a. What is the contribution margin per unit? Contribution margin ratio? b. What is break-even in units? Dollars? c. What is target net income in units? Dollars? d. What is margin of safety? Margin of Safety Ratio? Accounting 2120 Ch. 20 Cost Volume Profit Analysis Activity 1 6. Fern Company gathered the following information on power costs and factory machine usage for the last five months: Month January February March April May Power Cost $48,000 41,000 47,000 44,000 40,000 Factory Machine Hours 19,000 15,500 18,500 17,000 15,000 Instructions Use the high-low method of analyzing costs to answer the following questions. A. How much is the estimated variable portion of power costs per factory machine hour? B. How much is the estimated fixed power cost each month? C. If it is estimated that 18,000 factory machine hours will be run in June, what is the expected total power costs for June