A manufacturer of major appliances provides the following information about the operations of the refrigeration division:

Fixed costs per period are $26 880; variable costs per unit are $360; selling price per unit is $640; and capacity is 150 units.

1. Compute

   1. the contribution margin;

   2. the contribution rate.

2. Compute the break-even point

   1. in units;

   2. as a percent of capacity;

   3. in sales dollars.

3. Determine the break-even point in sales dollars if fixed costs are increased to $32 200.

4. Determine the break-even point as a percent of capacity if fixed costs are reduced to $23 808, while variable costs are increased to 60% of sales.