A	B	C
Number of Units	1300	3600	7500
Sales Price per Unit	$100	$40	$125
Variable Cost per Unit	40	10	100
Total Fixed Costs	72,000	60,000	40,000
Targeted Operating Income	180,000	75,000	100,000

Calculate:

Contribution margin per unit

Contribution margin ratio

Breakeven point in units

Breakeven point in sales dollars

Units needed to achieve targeted operating income