Amount() 8.00 Statement Showing Computation of Contribution Sr. No. Particulars Selling Price Variable Cost Direct material Direct Labour Direct expenses Variable OH (5 * 0.2) III Total Variable Cost Contribution (iii) 3.10 2.05 0.05 1.00 6.20 1.80 Break even units = 4,500/1.8 = 2,500 units. Break even sales = 2,500 x 8 = 220,000 p32 Target profit = * 0,3 per hour i.e.