Aaron Company provided the following data for next month:

Selling price per unit	$400
Variable manufacturing costs per unit	$100
Fixed manufacturing costs per unit	$ 80
Variable selling costs per unit	$ 60
Fixed selling costs per unit	$ 40
Expected production and sales	1,800 units

Required:

A.	What is contribution margin per unit?
B.	What is the contribution margin ratio?
C.	What is the break-even point in units?
D.	What are the sales in dollars needed to obtain an operating income of $20,000?