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A) Contribution Margin (in Dollars): $39,375 Contribution margin (per unit): $11.25 Contribution margin (ratio): 25% B) Break-even sales dollars: $135,000 Break-even sales units: 3,000 units

A) Contribution Margin (in Dollars): $39,375 Contribution margin (per unit): $11.25 Contribution margin (ratio): 25% B) Break-even sales dollars: $135,000 Break-even sales units: 3,000 units C) Margin of safety in dollars: $22,500 Margin of safety ratio: 14%

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