ACCO Topic 9 Cost Volume Profit Analysis and Decision-Making Class Activity 1. Wood Led provides the following information about its portable charger: Selling price per charger $50.00 Variable cost per charger $20.00 Total fixed costs per annum $900,000 Budgeted Sales Volume per annum 50,000 chargers Required: a. Calculate the contribution margin per charger. b. Calculate the contribution margin ratio. c. Calculate the breakeven point in terms of chargers to be sold per annum. d. Calculate the breakeven point in terms of sales revenues per annum. e. Calculate the margin of safety in number of chargers, revenue and percentage per annum based on the budgeted annual sales. f. If management wants to earn $540,000 of operating income, how many chargers must be sold per annum