$ 64,790 $ 37,395 $ 107,185 $ 209,370 1 Units Manufactured 100 2 3 Direct Materials (in $'s): 4 Total Cost for Your Direct Material Number 1 $ 32,395 5 Total Cost for Your Direct Material Number 2 $ 19,437 6 Total Cost for Your Direct Material Number 3 $ 12,958 7 Total Direct Materials (in $'s) 8 9 Direct Labor (in $'s) 0 1 Variable Factory Overhead (in $'s) 2 Total Cost for Your F/O Number 1 $ 64,790 3 Total Cost for Your F/O Number 2 $ 42,395 4 Total Factory Overhead (in $'s) 25 26 Cost of Goods Manufactured 7 (No Beg or End D/M or WIP Inventories) 28 9 Sales Price Per Unit $ 4,628 50 Units Sold 100 1 Total Sales in $'s $ 462,800 32 33 Fixed Cost $ 25,000 34 5 WITH THE ABOVE DATA SOLVE THE FOLLOWING QUESTIONS REGARDING YOUR PRODUCT: 6 1) What is your Product's Operating income? 87 Record your answer here 38 9 2) What is your Product's Contribution Margin per unit? 10 Record your answer here 11 2 3) What is your Product's Contribution Margin percent? 13 Record your answer here 14 5 4) How Many Units Would Have to be sold to break even? 16 Record your answer here 17 5) How Many Units Would Have to be sold to Yield a 18 Target Operating Income of $30,000? 19 Record your answer here 50 0001 6) USING YOUR OPERATING INCOME YOU CALCULATED IN NO. 1 ABOVE, What is your Product's Planned Net Income 51 Assuming a Tax Rate of 30%? 2 Record your answer here 3