and fixed expense is $80,000. Reguired: 1. Calculate Bay Area Cycle's per unit variable expense and contribution margin. How many units are currently being sold? 2. How many additional unit sales would be necessary to achieve operating income of $60,000 ? Complete this question by entering your answers in the tabs below. Required: 1. Calculate Bay Area Cycle's per unit variable expense and contribution margin. How many units are currently being sold? 2. How many additional unit sales would be necessary to achieve operating income of $60,000 ? Complete this question by entering your answers in the tabs below. How many additional unit sales would be necessary to achieve operating income of $60,000