A

Sales price per unit

$

1,000

Variable costs per unit

600

Total fixed costs

79,200

Target profit

268,800

Calculate:

Contribution margin per unit

Contribution margin ratio

Required units to break even

Required sales dollars to break even

Required units to achieve target profit

B

$

4,500

3,600

378,000

13,050,000

C

$

1,250

625

687,500

1,562,500