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A division sold 100,000 calculators during 2013: Sales $2,000,000 Variable costs: Materials $380,000 Order processing 150,000 Billing labor 110,000 Selling expenses 60,000 Total variable costs
A division sold 100,000 calculators during 2013:
Sales |
| $2,000,000 | |
Variable costs: |
|
| |
| Materials | $380,000 |
|
| Order processing | 150,000 |
|
| Billing labor | 110,000 |
|
| Selling expenses | 60,000 |
|
| Total variable costs |
| 700,000 |
Fixed costs |
| 1,000,000 |
How much is the contribution margin per unit?
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