A division solid 200,000 calculators during 2017 Fixed costs How much is the unit contribution margin? A) $1.00 B) $3.50 C) $8.50 D) $6.50 26. A company sell a product which has a until sales price of $5, unit variable cost of 53 and total fixed costs of $240,000. The number of units the company must sell to break, even is A) 120,000 units. B) 48,000 units. C) 480,000 units. D) 80,000 units. The amount by which actual or expected sales exceeds break-even sales vs referred to as A) contribution margin. B) unanticipated profit. C) margin of safety. D) target net income. Moon walker's CVP income statement included sales of 5,000 units, a setting price to $100, variable expenses of$60 per unit, and fixed expenses of $110,000. Net income A) $500,000. B) $200,000. C) $190,000. D) $90,000