7. Isakson Company has a contribution margin per unit of $21 and a contribution margin ratio of 60%. How much is the selling price of each unit? a. $35.00 b. $52.50 c. $12.60 d. Cannot be determined. 8. At the break-even point of 2,000 units, variable costs are $55,000, and fixed costs are $32,000. How much is the selling price per unit? a. $43.50 b. $11.50 c. $16.00 d. $27.50 9. Small Tots Toys has actual sales of $400,000 and a break-even point of $300,000. How much is its margin of safety ratio? a. 25% b. 75% c. 133% d. 33%