A
Sale price per unit	$280
Variable costs per unit	70
Total fixed costs	79,590
Target profit	269,640
Calculate:
Contribution margin per unit	$210
Contribution margin ratio	75	%
Required units to break even	379
Required sales dollars to break even	$106,120
Required units to achieve target profit	1,663

B
$1,250
750
130,000
1,400,000
	%