Assume the following information: Per Unit $ 40 15 Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount $ 300,000 112,500 187,500 121,000 $ 66,500 $ 25 The unit sales to break-even is: Assume the following information: Sales Contribution margin Net operating income Amount $ 600,000 $ 360,000 $ 240,000 Per Unit $ 40 $ 24 What is the amount of fixed expenses? Assume the following information: Selling price Variable expense ratio Fixed expenses Unit sales Amount $ 30 80% $ 8,000 per month 3,400 per month How many units need to be sold to achieve a target profit of $17,800