6. Imusa Electronics sells homework machines for $80 each. Variable costs per unit are $45 and total fixed costs are $43,750. Imusa Electronics expects it can sell 1,500 units next year. By how many units can Imusa's sales drop before the company incurs a loss? 7. Oak Hill Furniture has a contribution margin ratio of 20%, and a contribution margin per unit of $12. If fixed costs are $156,000, how much sales revenue must the company generate in order to reach its break-even point? 8. LAP Enterprises prepared the following income statement for June: i. Sales revenue (6,000 units) $150,000 ii. Cost of goods sold: iii. Fixed costs $18,000 iv. Variable costs 30,000 48,000 V. Gross profit 102,000 vi. Operating expenses: vii. Fixed costs 27,000 viii. Variable costs 12,000 39,000 ix. Operating income $ 63,000 b. How much is LAP's total contribution margin? 9. Expo Staples produces a single stapler that it sells for $15 per unit. If variable costs pe unit are $6 and fixed costs total $42,300, how many units must the company sell in ord : to earn a profit of $12,150? 10. The president of EmeMark will not receive a bonus next year unless the company's profits are at least $435,000. DynaMark sells a single product at a price of $27 per unit If variable costs are $12 per unit and fixed costs total $150,000, what amount of unit sales must EmeMark generate in order for the president to receive a bonus? 11. LAP Enterprises prepared the following income statement for June: i. Sales revenue (6,000 units) $150,000 ii. Cost of goods sold: iii. Fixed costs $18,000 iv. Variable costs 30,000 48,000 V. Gross profit 102,000 vi. Operating expenses: vii. Fixed costs 27,000 viii. Variable costs 12,000 39,000 ix. Operating income $ 63,000 b. How many units must LAP sell in order to break-even? 2. Nata Products produces Gloves. The estimated fixed costs for the year are $164,500, and the estimated variable costs per unit are $12. The company expects to produce and sell 40,000 Gloves at a unit selling price of $26 per unit. By how much can sales revenue drop before Nata Products incurs a loss